id	sid	tid	token	lemma	pos
ijtc-58	1	1	the	the	DET
ijtc-58	1	2	illomata	illomata	PROPN
ijtc-58	1	3	international	international	PROPN
ijtc-58	1	4	journal	journal	PROPN
ijtc-58	1	5	of	of	ADP
ijtc-58	1	6	management	management	NOUN
ijtc-58	1	7	ijtc	ijtc	PROPN
ijtc-58	1	8	ilomata	ilomata	PROPN
ijtc-58	1	9	international	international	PROPN
ijtc-58	1	10	journal	journal	NOUN
ijtc-58	1	11	of	of	ADP
ijtc-58	1	12	tax	tax	PROPN
ijtc-58	1	13	&	&	CCONJ
ijtc-58	1	14	accounting	account	VERB
ijtc-58	1	15	p	p	PROPN
ijtc-58	1	16	-	-	PUNCT
ijtc-58	1	17	issn	issn	NOUN
ijtc-58	1	18	:	:	PUNCT
ijtc-58	1	19	2714	2714	NUM
ijtc-58	1	20	-	-	SYM
ijtc-58	1	21	9838	9838	NUM
ijtc-58	1	22	;	;	PUNCT
ijtc-58	1	23	e	e	X
ijtc-58	1	24	-	-	PUNCT
ijtc-58	1	25	issn	issn	NOUN
ijtc-58	1	26	:	:	PUNCT
ijtc-58	1	27	2714	2714	NUM
ijtc-58	1	28	-	-	SYM
ijtc-58	1	29	9846	9846	NUM
ijtc-58	1	30	vol	vol	NOUN
ijtc-58	1	31	.	.	PROPN
ijtc-58	1	32	1	1	NUM
ijtc-58	1	33	no	no	NOUN
ijtc-58	1	34	.	.	NOUN
ijtc-58	1	35	2	2	NUM
ijtc-58	1	36	march	march	NOUN
ijtc-58	1	37	2020	2020	NUM
ijtc-58	1	38	pp	pp	ADP
ijtc-58	1	39	:	:	PUNCT
ijtc-58	1	40	66	66	NUM
ijtc-58	1	41	-	-	SYM
ijtc-58	1	42	73	73	NUM
ijtc-58	1	43	https://www.ilomata.org/index.php/ijtc	https://www.ilomata.org/index.php/ijtc	PROPN
ijtc-58	1	44	66	66	NUM
ijtc-58	1	45	|	|	NOUN
ijtc-58	1	46	ilomata	ilomata	PROPN
ijtc-58	1	47	international	international	ADJ
ijtc-58	1	48	journal	journal	NOUN
ijtc-58	1	49	of	of	ADP
ijtc-58	1	50	tax	tax	PROPN
ijtc-58	1	51	&	&	CCONJ
ijtc-58	1	52	accounting	accounting	PROPN
ijtc-58	1	53	vol	vol	NOUN
ijtc-58	1	54	.	.	PROPN
ijtc-58	1	55	1	1	NUM
ijtc-58	1	56	no	no	NOUN
ijtc-58	1	57	.	.	NOUN
ijtc-58	1	58	2	2	NUM
ijtc-58	1	59	march	march	NOUN
ijtc-58	1	60	2020	2020	NUM
ijtc-58	1	61	expectations	expectation	NOUN
ijtc-58	1	62	and	and	CCONJ
ijtc-58	1	63	standards	standard	NOUN
ijtc-58	1	64	for	for	ADP
ijtc-58	1	65	accounting	accounting	NOUN
ijtc-58	1	66	professions	profession	NOUN
ijtc-58	1	67	and	and	CCONJ
ijtc-58	1	68	implications	implication	NOUN
ijtc-58	1	69	in	in	ADP
ijtc-58	1	70	the	the	DET
ijtc-58	1	71	learning	learning	NOUN
ijtc-58	1	72	pattern	pattern	NOUN
ijtc-58	1	73	in	in	ADP
ijtc-58	1	74	industrial	industrial	ADJ
ijtc-58	1	75	4.0	4.0	NUM
ijtc-58	1	76	iman	iman	NOUN
ijtc-58	1	77	supriadi	supriadi	NOUN
ijtc-58	1	78	,	,	PUNCT
ijtc-58	1	79	kusumaadi	kusumaadi	NOUN
ijtc-58	1	80	rahardjo	rahardjo	PROPN
ijtc-58	1	81	,	,	PUNCT
ijtc-58	1	82	miya	miya	PROPN
ijtc-58	1	83	dewi	dewi	PROPN
ijtc-58	1	84	suprihandari	suprihandari	PROPN
ijtc-58	1	85	accounting	account	VERB
ijtc-58	1	86	major	major	ADJ
ijtc-58	1	87	faculty	faculty	NOUN
ijtc-58	1	88	of	of	ADP
ijtc-58	1	89	economics	economic	NOUN
ijtc-58	1	90	,	,	PUNCT
ijtc-58	1	91	stie	stie	PROPN
ijtc-58	1	92	mahardhika	mahardhika	PROPN
ijtc-58	1	93	surabaya	surabaya	PROPN
ijtc-58	1	94	iman@stiemahardhika.ac.id	iman@stiemahardhika.ac.id	NOUN
ijtc-58	1	95	submitted	submit	VERB
ijtc-58	1	96	:	:	PUNCT
ijtc-58	1	97	jan	jan	PROPN
ijtc-58	1	98	3th	3th	PROPN
ijtc-58	1	99	2020	2020	NUM
ijtc-58	1	100	revised	revise	VERB
ijtc-58	1	101	:	:	PUNCT
ijtc-58	1	102	feb	feb	PROPN
ijtc-58	1	103	14th	14th	NOUN
ijtc-58	1	104	2020	2020	NUM
ijtc-58	1	105	published	publish	VERB
ijtc-58	1	106	:	:	PUNCT
ijtc-58	1	107	march	march	PROPN
ijtc-58	1	108	30th	30th	NOUN
ijtc-58	1	109	2020	2020	NUM
ijtc-58	1	110	abstract	abstract	ADJ
ijtc-58	1	111	this	this	DET
ijtc-58	1	112	paper	paper	NOUN
ijtc-58	1	113	talks	talk	NOUN
ijtc-58	1	114	about	about	ADP
ijtc-58	1	115	the	the	DET
ijtc-58	1	116	impact	impact	NOUN
ijtc-58	1	117	from	from	ADP
ijtc-58	1	118	the	the	DET
ijtc-58	1	119	commercial	commercial	ADJ
ijtc-58	1	120	transformation	transformation	NOUN
ijtc-58	1	121	4.0	4.0	NUM
ijtc-58	1	122	on	on	ADP
ijtc-58	1	123	accounting	account	VERB
ijtc-58	1	124	scientific	scientific	ADJ
ijtc-58	1	125	research	research	NOUN
ijtc-58	1	126	and	and	CCONJ
ijtc-58	1	127	accounting	accounting	NOUN
ijtc-58	1	128	education	education	NOUN
ijtc-58	1	129	and	and	CCONJ
ijtc-58	1	130	learning	learn	VERB
ijtc-58	1	131	patterns	pattern	NOUN
ijtc-58	1	132	.	.	PUNCT
ijtc-58	2	1	the	the	DET
ijtc-58	2	2	commercial	commercial	ADJ
ijtc-58	2	3	transformation	transformation	NOUN
ijtc-58	2	4	can	can	AUX
ijtc-58	2	5	be	be	AUX
ijtc-58	2	6	turbulent	turbulent	ADJ
ijtc-58	2	7	and	and	CCONJ
ijtc-58	2	8	make	make	VERB
ijtc-58	2	9	development	development	NOUN
ijtc-58	2	10	throughout	throughout	ADP
ijtc-58	2	11	accounting	account	VERB
ijtc-58	2	12	scientific	scientific	ADJ
ijtc-58	2	13	research	research	NOUN
ijtc-58	2	14	and	and	CCONJ
ijtc-58	2	15	designs	design	NOUN
ijtc-58	2	16	from	from	ADP
ijtc-58	2	17	accounting	accounting	NOUN
ijtc-58	2	18	knowing	knowing	NOUN
ijtc-58	2	19	or	or	CCONJ
ijtc-58	2	20	education	education	NOUN
ijtc-58	2	21	and	and	CCONJ
ijtc-58	2	22	learning	learn	VERB
ijtc-58	2	23	in	in	ADP
ijtc-58	2	24	the	the	DET
ijtc-58	2	25	future	future	NOUN
ijtc-58	2	26	.	.	PUNCT
ijtc-58	3	1	to	to	PART
ijtc-58	3	2	ensure	ensure	VERB
ijtc-58	3	3	that	that	SCONJ
ijtc-58	3	4	the	the	DET
ijtc-58	3	5	adjustment	adjustment	NOUN
ijtc-58	3	6	needs	need	VERB
ijtc-58	3	7	from	from	ADP
ijtc-58	3	8	accounting	accounting	NOUN
ijtc-58	3	9	professionals	professional	NOUN
ijtc-58	3	10	and	and	CCONJ
ijtc-58	3	11	trainees	trainee	NOUN
ijtc-58	3	12	that	that	PRON
ijtc-58	3	13	are	be	AUX
ijtc-58	3	14	taking	take	VERB
ijtc-58	3	15	accounting	accounting	NOUN
ijtc-58	3	16	research	research	NOUN
ijtc-58	3	17	studies	study	NOUN
ijtc-58	3	18	are	be	AUX
ijtc-58	3	19	required	require	VERB
ijtc-58	3	20	to	to	PART
ijtc-58	3	21	have	have	VERB
ijtc-58	3	22	the	the	DET
ijtc-58	3	23	ability	ability	NOUN
ijtc-58	3	24	to	to	PART
ijtc-58	3	25	instantly	instantly	ADV
ijtc-58	3	26	adapt	adapt	VERB
ijtc-58	3	27	to	to	ADP
ijtc-58	3	28	the	the	DET
ijtc-58	3	29	instructions	instruction	NOUN
ijtc-58	3	30	from	from	ADP
ijtc-58	3	31	modifications	modification	NOUN
ijtc-58	3	32	in	in	ADP
ijtc-58	3	33	market	market	NOUN
ijtc-58	3	34	4.0	4.0	NUM
ijtc-58	3	35	that	that	PRON
ijtc-58	3	36	are	be	AUX
ijtc-58	3	37	currently	currently	ADV
ijtc-58	3	38	operating	operate	VERB
ijtc-58	3	39	.	.	PUNCT
ijtc-58	4	1	it‘s	it‘s	PROPN
ijtc-58	4	2	anticipated	anticipate	VERB
ijtc-58	4	3	that	that	SCONJ
ijtc-58	4	4	accounting	accounting	NOUN
ijtc-58	4	5	will	will	AUX
ijtc-58	4	6	modification	modification	VERB
ijtc-58	4	7	to	to	ADP
ijtc-58	4	8	"	"	PUNCT
ijtc-58	4	9	huge	huge	ADJ
ijtc-58	4	10	information	information	NOUN
ijtc-58	4	11	"	"	PUNCT
ijtc-58	4	12	based	base	VERB
ijtc-58	4	13	upon	upon	SCONJ
ijtc-58	4	14	accounting	accounting	NOUN
ijtc-58	4	15	innovation	innovation	NOUN
ijtc-58	4	16	,	,	PUNCT
ijtc-58	4	17	consisting	consist	VERB
ijtc-58	4	18	of	of	ADP
ijtc-58	4	19	automation	automation	NOUN
ijtc-58	4	20	from	from	ADP
ijtc-58	4	21	journaling	journale	VERB
ijtc-58	4	22	and	and	CCONJ
ijtc-58	4	23	monetary	monetary	ADJ
ijtc-58	4	24	coverage	coverage	NOUN
ijtc-58	4	25	.	.	PUNCT
ijtc-58	5	1	besides	besides	SCONJ
ijtc-58	5	2	,	,	PUNCT
ijtc-58	5	3	using	use	VERB
ijtc-58	5	4	synthetic	synthetic	ADJ
ijtc-58	5	5	knowledge	knowledge	NOUN
ijtc-58	5	6	will	will	AUX
ijtc-58	5	7	be	be	AUX
ijtc-58	5	8	huge	huge	ADJ
ijtc-58	5	9	in	in	ADP
ijtc-58	5	10	analysis	analysis	NOUN
ijtc-58	5	11	of	of	ADP
ijtc-58	5	12	monetary	monetary	ADJ
ijtc-58	5	13	declarations	declaration	NOUN
ijtc-58	5	14	and	and	CCONJ
ijtc-58	5	15	examining	examine	VERB
ijtc-58	5	16	the	the	DET
ijtc-58	5	17	behavior	behavior	NOUN
ijtc-58	5	18	from	from	ADP
ijtc-58	5	19	companies	company	NOUN
ijtc-58	5	20	or	or	CCONJ
ijtc-58	5	21	businesses	business	NOUN
ijtc-58	5	22	.	.	PUNCT
ijtc-58	6	1	consequently	consequently	ADV
ijtc-58	6	2	,	,	PUNCT
ijtc-58	6	3	this	this	PRON
ijtc-58	6	4	impacts	impact	VERB
ijtc-58	6	5	the	the	DET
ijtc-58	6	6	knowing	know	VERB
ijtc-58	6	7	patterns	pattern	NOUN
ijtc-58	6	8	from	from	ADP
ijtc-58	6	9	representing	represent	VERB
ijtc-58	6	10	trainees	trainee	NOUN
ijtc-58	6	11	that	that	PRON
ijtc-58	6	12	will	will	AUX
ijtc-58	6	13	place	place	VERB
ijtc-58	6	14	much	much	ADV
ijtc-58	6	15	more	more	ADJ
ijtc-58	6	16	focus	focus	NOUN
ijtc-58	6	17	on	on	ADP
ijtc-58	6	18	grasping	grasp	VERB
ijtc-58	6	19	info	info	NOUN
ijtc-58	6	20	systems	system	NOUN
ijtc-58	6	21	regarding	regard	VERB
ijtc-58	6	22	the	the	DET
ijtc-58	6	23	real	real	ADJ
ijtc-58	6	24	truth	truth	NOUN
ijtc-58	6	25	from	from	ADP
ijtc-58	6	26	the	the	DET
ijtc-58	6	27	business	business	NOUN
ijtc-58	6	28	globe	globe	NOUN
ijtc-58	6	29	.	.	PUNCT
ijtc-58	7	1	keywords	keyword	NOUN
ijtc-58	7	2	:	:	PUNCT
ijtc-58	7	3	industry	industry	NOUN
ijtc-58	7	4	4.0	4.0	NUM
ijtc-58	7	5	,	,	PUNCT
ijtc-58	7	6	internet	internet	NOUN
ijtc-58	7	7	of	of	ADP
ijtc-58	7	8	things	thing	NOUN
ijtc-58	7	9	,	,	PUNCT
ijtc-58	7	10	the	the	DET
ijtc-58	7	11	accounting	accounting	NOUN
ijtc-58	7	12	profession	profession	NOUN
ijtc-58	7	13	,	,	PUNCT
ijtc-58	7	14	artificial	artificial	ADJ
ijtc-58	7	15	intelligence	intelligence	NOUN
ijtc-58	7	16	,	,	PUNCT
ijtc-58	7	17	accounting	accounting	NOUN
ijtc-58	7	18	learning	learning	NOUN
ijtc-58	7	19	patterns	pattern	NOUN
ijtc-58	7	20	.	.	PUNCT
ijtc-58	8	1	introduction	introduction	NOUN
ijtc-58	8	2	the	the	DET
ijtc-58	8	3	fast	fast	ADJ
ijtc-58	8	4	advance	advance	NOUN
ijtc-58	8	5	from	from	ADP
ijtc-58	8	6	wise	wise	ADJ
ijtc-58	8	7	innovation	innovation	NOUN
ijtc-58	8	8	has	have	AUX
ijtc-58	8	9	resulted	result	VERB
ijtc-58	8	10	in	in	ADP
ijtc-58	8	11	the	the	DET
ijtc-58	8	12	development	development	NOUN
ijtc-58	8	13	of	of	ADP
ijtc-58	8	14	market	market	NOUN
ijtc-58	8	15	4	4	NUM
ijtc-58	8	16	.	.	NOUN
ijtc-58	8	17	0	0	NUM
ijtc-58	8	18	.	.	PUNCT
ijtc-58	9	1	this	this	DET
ijtc-58	9	2	development	development	NOUN
ijtc-58	9	3	includes	include	VERB
ijtc-58	9	4	the	the	DET
ijtc-58	9	5	'	'	PUNCT
ijtc-58	9	6	internet	internet	NOUN
ijtc-58	9	7	from	from	ADP
ijtc-58	9	8	points	point	NOUN
ijtc-58	9	9	which	which	PRON
ijtc-58	9	10	is	be	AUX
ijtc-58	9	11	anticipated	anticipate	VERB
ijtc-58	9	12	to	to	PART
ijtc-58	9	13	offer	offer	VERB
ijtc-58	9	14	huge	huge	ADJ
ijtc-58	9	15	info	info	NOUN
ijtc-58	9	16	accessibility	accessibility	NOUN
ijtc-58	9	17	with	with	ADP
ijtc-58	9	18	limitless	limitless	ADJ
ijtc-58	9	19	interconnectivity	interconnectivity	NOUN
ijtc-58	9	20	(	(	PUNCT
ijtc-58	9	21	kagermann	kagermann	PROPN
ijtc-58	9	22	,	,	PUNCT
ijtc-58	9	23	2015	2015	NUM
ijtc-58	9	24	)	)	PUNCT
ijtc-58	9	25	.	.	PUNCT
ijtc-58	10	1	this	this	PRON
ijtc-58	10	2	offers	offer	VERB
ijtc-58	10	3	a	a	DET
ijtc-58	10	4	method	method	NOUN
ijtc-58	10	5	where	where	SCONJ
ijtc-58	10	6	people	people	NOUN
ijtc-58	10	7	,	,	PUNCT
ijtc-58	10	8	info	info	NOUN
ijtc-58	10	9	,	,	PUNCT
ijtc-58	10	10	and	and	CCONJ
ijtc-58	10	11	interaction	interaction	NOUN
ijtc-58	10	12	innovation	innovation	NOUN
ijtc-58	10	13	expand	expand	VERB
ijtc-58	10	14	with	with	ADP
ijtc-58	10	15	each	each	DET
ijtc-58	10	16	other	other	ADJ
ijtc-58	10	17	(	(	PUNCT
ijtc-58	10	18	pisaniello	pisaniello	PROPN
ijtc-58	10	19	j	j	PROPN
ijtc-58	10	20	&	&	CCONJ
ijtc-58	10	21	burritt	burritt	PROPN
ijtc-58	10	22	rl	rl	PROPN
ijtc-58	10	23	,	,	PUNCT
ijtc-58	10	24	tingey	tingey	ADV
ijtc-58	10	25	-	-	PUNCT
ijtc-58	10	26	holyoak	holyoak	NOUN
ijtc-58	10	27	j	j	PROPN
ijtc-58	10	28	,	,	PUNCT
ijtc-58	10	29	2014	2014	NUM
ijtc-58	10	30	)	)	PUNCT
ijtc-58	10	31	.	.	PUNCT
ijtc-58	11	1	this	this	DET
ijtc-58	11	2	evolution	evolution	NOUN
ijtc-58	11	3	was	be	AUX
ijtc-58	11	4	followed	follow	VERB
ijtc-58	11	5	by	by	ADP
ijtc-58	11	6	the	the	DET
ijtc-58	11	7	emergence	emergence	NOUN
ijtc-58	11	8	of	of	ADP
ijtc-58	11	9	cloud	cloud	NOUN
ijtc-58	11	10	-	-	PUNCT
ijtc-58	11	11	based	base	VERB
ijtc-58	11	12	computing	computing	NOUN
ijtc-58	11	13	,	,	PUNCT
ijtc-58	11	14	large	large	ADJ
ijtc-58	11	15	-	-	PUNCT
ijtc-58	11	16	scale	scale	NOUN
ijtc-58	11	17	data	datum	NOUN
ijtc-58	11	18	or	or	CCONJ
ijtc-58	11	19	known	know	VERB
ijtc-58	11	20	as	as	ADP
ijtc-58	11	21	big	big	ADJ
ijtc-58	11	22	data	datum	NOUN
ijtc-58	11	23	,	,	PUNCT
ijtc-58	11	24	genetic	genetic	ADJ
ijtc-58	11	25	experiments	experiment	NOUN
ijtc-58	11	26	,	,	PUNCT
ijtc-58	11	27	changes	change	NOUN
ijtc-58	11	28	in	in	ADP
ijtc-58	11	29	neurotechnology	neurotechnology	NOUN
ijtc-58	11	30	that	that	PRON
ijtc-58	11	31	are	be	AUX
ijtc-58	11	32	possible	possible	ADJ
ijtc-58	11	33	for	for	SCONJ
ijtc-58	11	34	humans	human	NOUN
ijtc-58	11	35	to	to	PART
ijtc-58	11	36	further	far	ADV
ijtc-58	11	37	maximize	maximize	VERB
ijtc-58	11	38	the	the	DET
ijtc-58	11	39	role	role	NOUN
ijtc-58	11	40	of	of	ADP
ijtc-58	11	41	the	the	DET
ijtc-58	11	42	brain	brain	NOUN
ijtc-58	11	43	(	(	PUNCT
ijtc-58	11	44	world	world	NOUN
ijtc-58	11	45	economic	economic	ADJ
ijtc-58	11	46	community	community	NOUN
ijtc-58	11	47	,	,	PUNCT
ijtc-58	11	48	2016	2016	NUM
ijtc-58	11	49	)	)	PUNCT
ijtc-58	11	50	while	while	SCONJ
ijtc-58	11	51	deloitte	deloitte	PROPN
ijtc-58	11	52	(	(	PUNCT
ijtc-58	11	53	deloitte	deloitte	PROPN
ijtc-58	11	54	,	,	PUNCT
ijtc-58	11	55	2017	2017	NUM
ijtc-58	11	56	)	)	PUNCT
ijtc-58	11	57	portrays	portray	VERB
ijtc-58	11	58	industry	industry	NOUN
ijtc-58	11	59	4.0	4.0	NUM
ijtc-58	11	60	so	so	SCONJ
ijtc-58	11	61	that	that	SCONJ
ijtc-58	11	62	the	the	DET
ijtc-58	11	63	integration	integration	NOUN
ijtc-58	11	64	of	of	ADP
ijtc-58	11	65	digital	digital	ADJ
ijtc-58	11	66	information	information	NOUN
ijtc-58	11	67	from	from	ADP
ijtc-58	11	68	several	several	ADJ
ijtc-58	11	69	sources	source	NOUN
ijtc-58	11	70	and	and	CCONJ
ijtc-58	11	71	places	place	NOUN
ijtc-58	11	72	that	that	PRON
ijtc-58	11	73	start	start	VERB
ijtc-58	11	74	on	on	ADP
ijtc-58	11	75	manual	manual	ADJ
ijtc-58	11	76	activities	activity	NOUN
ijtc-58	11	77	in	in	ADP
ijtc-58	11	78	doing	do	VERB
ijtc-58	11	79	business	business	NOUN
ijtc-58	11	80	is	be	AUX
ijtc-58	11	81	easier	easy	ADJ
ijtc-58	11	82	and	and	CCONJ
ijtc-58	11	83	more	more	ADJ
ijtc-58	11	84	effective(aisyah	effective(aisyah	PROPN
ijtc-58	11	85	et	et	PROPN
ijtc-58	11	86	al	al	PROPN
ijtc-58	11	87	.	.	PROPN
ijtc-58	11	88	,	,	PUNCT
ijtc-58	11	89	2019	2019	NUM
ijtc-58	11	90	;	;	PUNCT
ijtc-58	11	91	amelia	amelia	PROPN
ijtc-58	11	92	et	et	PROPN
ijtc-58	11	93	al	al	PROPN
ijtc-58	11	94	.	.	PROPN
ijtc-58	11	95	,	,	PUNCT
ijtc-58	11	96	2019	2019	NUM
ijtc-58	11	97	;	;	PUNCT
ijtc-58	11	98	hartasetiadi	hartasetiadi	NOUN
ijtc-58	11	99	&	&	CCONJ
ijtc-58	11	100	sidik	sidik	PROPN
ijtc-58	11	101	,	,	PUNCT
ijtc-58	11	102	2019	2019	NUM
ijtc-58	11	103	)	)	PUNCT
ijtc-58	11	104	.	.	PUNCT
ijtc-58	12	1	market	market	NOUN
ijtc-58	12	2	4.0	4.0	NUM
ijtc-58	12	3	initially	initially	ADV
ijtc-58	12	4	began	begin	VERB
ijtc-58	12	5	in	in	ADP
ijtc-58	12	6	germany	germany	PROPN
ijtc-58	12	7	and	and	CCONJ
ijtc-58	12	8	after	after	SCONJ
ijtc-58	12	9	that	that	PRON
ijtc-58	12	10	complied	comply	VERB
ijtc-58	12	11	with	with	ADP
ijtc-58	12	12	by	by	ADP
ijtc-58	12	13	various	various	ADJ
ijtc-58	12	14	other	other	ADJ
ijtc-58	12	15	nations	nation	NOUN
ijtc-58	12	16	such	such	ADJ
ijtc-58	12	17	as	as	ADP
ijtc-58	12	18	the	the	DET
ijtc-58	12	19	us	us	PROPN
ijtc-58	12	20	,	,	PUNCT
ijtc-58	12	21	japan	japan	PROPN
ijtc-58	12	22	,	,	PUNCT
ijtc-58	12	23	and	and	CCONJ
ijtc-58	12	24	china	china	PROPN
ijtc-58	12	25	.	.	PUNCT
ijtc-58	13	1	nevertheless	nevertheless	ADV
ijtc-58	13	2	,	,	PUNCT
ijtc-58	13	3	it‘s	it‘s	PROPN
ijtc-58	13	4	expected	expect	VERB
ijtc-58	13	5	that	that	SCONJ
ijtc-58	13	6	market	market	NOUN
ijtc-58	13	7	4	4	NUM
ijtc-58	13	8	.	.	NOUN
ijtc-58	13	9	0	0	NUM
ijtc-58	13	10	will	will	AUX
ijtc-58	13	11	result	result	VERB
ijtc-58	13	12	in	in	ADP
ijtc-58	13	13	considerable	considerable	ADJ
ijtc-58	13	14	reductions	reduction	NOUN
ijtc-58	13	15	in	in	ADP
ijtc-58	13	16	labor	labor	NOUN
ijtc-58	13	17	-	-	PUNCT
ijtc-58	13	18	intensive	intensive	ADJ
ijtc-58	13	19	people	people	NOUN
ijtc-58	13	20	,	,	PUNCT
ijtc-58	13	21	which	which	PRON
ijtc-58	13	22	consequently	consequently	ADV
ijtc-58	13	23	can	can	AUX
ijtc-58	13	24	result	result	VERB
ijtc-58	13	25	in	in	ADP
ijtc-58	13	26	high	high	ADJ
ijtc-58	13	27	unemployment	unemployment	NOUN
ijtc-58	13	28	prices	price	NOUN
ijtc-58	13	29	,	,	PUNCT
ijtc-58	13	30	particularly	particularly	ADV
ijtc-58	13	31	amongst	amongst	ADP
ijtc-58	13	32	grads	grad	NOUN
ijtc-58	13	33	around	around	ADP
ijtc-58	13	34	the	the	DET
ijtc-58	13	35	world	world	NOUN
ijtc-58	13	36	(	(	PUNCT
ijtc-58	13	37	grey	grey	PROPN
ijtc-58	13	38	j	j	PROPN
ijtc-58	13	39	&	&	CCONJ
ijtc-58	13	40	hughes	hughes	PROPN
ijtc-58	13	41	m	m	PROPN
ijtc-58	13	42	,	,	PUNCT
ijtc-58	13	43	2016	2016	NUM
ijtc-58	13	44	)	)	PUNCT
ijtc-58	13	45	.	.	PUNCT
ijtc-58	14	1	this	this	PRON
ijtc-58	14	2	is	be	AUX
ijtc-58	14	3	because	because	SCONJ
ijtc-58	14	4	the	the	DET
ijtc-58	14	5	market	market	NOUN
ijtc-58	14	6	4	4	NUM
ijtc-58	14	7	.	.	NOUN
ijtc-58	14	8	0	0	NUM
ijtc-58	14	9	atmosphere	atmosphere	NOUN
ijtc-58	14	10	will	will	AUX
ijtc-58	14	11	tend	tend	VERB
ijtc-58	14	12	to	to	PART
ijtc-58	14	13	get	get	VERB
ijtc-58	14	14	rid	rid	VERB
ijtc-58	14	15	of	of	ADP
ijtc-58	14	16	a	a	DET
ijtc-58	14	17	regular	regular	ADJ
ijtc-58	14	18	job	job	NOUN
ijtc-58	14	19	and	and	CCONJ
ijtc-58	14	20	many	many	ADJ
ijtc-58	14	21	more	more	ADJ
ijtc-58	14	22	jobs	job	NOUN
ijtc-58	14	23	(	(	PUNCT
ijtc-58	14	24	deloitte	deloitte	NOUN
ijtc-58	14	25	,	,	PUNCT
ijtc-58	14	26	2015	2015	NUM
ijtc-58	14	27	)	)	PUNCT
ijtc-58	14	28	.	.	PUNCT
ijtc-58	15	1	as	as	ADP
ijtc-58	15	2	a	a	DET
ijtc-58	15	3	consequence	consequence	NOUN
ijtc-58	15	4	,	,	PUNCT
ijtc-58	15	5	industry	industry	NOUN
ijtc-58	15	6	4.0	4.0	NUM
ijtc-58	15	7	will	will	AUX
ijtc-58	15	8	revolutionize	revolutionize	VERB
ijtc-58	15	9	the	the	DET
ijtc-58	15	10	industry	industry	NOUN
ijtc-58	15	11	(	(	PUNCT
ijtc-58	15	12	davies	davy	NOUN
ijtc-58	15	13	r	r	PROPN
ijtc-58	15	14	,	,	PUNCT
ijtc-58	15	15	mailto:iman@stiemahardhika.ac.id	mailto:iman@stiemahardhika.ac.id	ADJ
ijtc-58	15	16	expectations	expectation	NOUN
ijtc-58	15	17	and	and	CCONJ
ijtc-58	15	18	standards	standard	NOUN
ijtc-58	15	19	for	for	ADP
ijtc-58	15	20	accounting	accounting	NOUN
ijtc-58	15	21	professions	profession	NOUN
ijtc-58	15	22	and	and	CCONJ
ijtc-58	15	23	implications	implication	NOUN
ijtc-58	15	24	in	in	ADP
ijtc-58	15	25	the	the	DET
ijtc-58	15	26	learning	learning	NOUN
ijtc-58	15	27	pattern	pattern	NOUN
ijtc-58	15	28	in	in	ADP
ijtc-58	15	29	industrial	industrial	ADJ
ijtc-58	15	30	4.0	4.0	NUM
ijtc-58	15	31	supriadi	supriadi	NOUN
ijtc-58	15	32	,	,	PUNCT
ijtc-58	15	33	rahardjo	rahardjo	PROPN
ijtc-58	15	34	,	,	PUNCT
ijtc-58	15	35	suprihandari	suprihandari	NOUN
ijtc-58	15	36	67	67	NUM
ijtc-58	15	37	|	|	CCONJ
ijtc-58	15	38	ilomata	ilomata	PROPN
ijtc-58	15	39	international	international	ADJ
ijtc-58	15	40	journal	journal	NOUN
ijtc-58	15	41	of	of	ADP
ijtc-58	15	42	tax	tax	PROPN
ijtc-58	15	43	&	&	CCONJ
ijtc-58	15	44	accounting	accounting	PROPN
ijtc-58	15	45	vol	vol	NOUN
ijtc-58	15	46	.	.	PROPN
ijtc-58	16	1	1	1	NUM
ijtc-58	17	1	no	no	NOUN
ijtc-58	17	2	.	.	NOUN
ijtc-58	17	3	2	2	NUM
ijtc-58	17	4	march	march	NOUN
ijtc-58	17	5	2020	2020	NUM
ijtc-58	17	6	2015	2015	NUM
ijtc-58	17	7	)	)	PUNCT
ijtc-58	18	1	so	so	SCONJ
ijtc-58	18	2	that	that	SCONJ
ijtc-58	18	3	current	current	ADJ
ijtc-58	18	4	jobs	job	NOUN
ijtc-58	18	5	no	no	ADV
ijtc-58	18	6	longer	long	ADV
ijtc-58	18	7	exist	exist	VERB
ijtc-58	18	8	in	in	ADP
ijtc-58	18	9	the	the	DET
ijtc-58	18	10	next	next	ADJ
ijtc-58	18	11	50	50	NUM
ijtc-58	18	12	years	year	NOUN
ijtc-58	18	13	.	.	PUNCT
ijtc-58	19	1	the	the	DET
ijtc-58	19	2	country	country	NOUN
ijtc-58	19	3	echoes	echo	VERB
ijtc-58	19	4	the	the	DET
ijtc-58	19	5	use	use	NOUN
ijtc-58	19	6	of	of	ADP
ijtc-58	19	7	high	high	ADJ
ijtc-58	19	8	computerized	computerized	ADJ
ijtc-58	19	9	technology	technology	NOUN
ijtc-58	19	10	in	in	ADP
ijtc-58	19	11	manufacturing	manufacturing	NOUN
ijtc-58	19	12	or	or	CCONJ
ijtc-58	19	13	manufacturing	manufacturing	NOUN
ijtc-58	19	14	work	work	NOUN
ijtc-58	19	15	.	.	PUNCT
ijtc-58	20	1	the	the	DET
ijtc-58	20	2	word	word	NOUN
ijtc-58	20	3	"	"	PUNCT
ijtc-58	20	4	industry	industry	NOUN
ijtc-58	20	5	4.0	4.0	NUM
ijtc-58	20	6	"	"	PUNCT
ijtc-58	20	7	appeared	appear	VERB
ijtc-58	20	8	around	around	ADP
ijtc-58	20	9	2011	2011	NUM
ijtc-58	20	10	at	at	ADP
ijtc-58	20	11	the	the	DET
ijtc-58	20	12	hannover	hannover	PROPN
ijtc-58	20	13	fair	fair	PROPN
ijtc-58	20	14	,	,	PUNCT
ijtc-58	20	15	and	and	CCONJ
ijtc-58	20	16	in	in	ADP
ijtc-58	20	17	2013	2013	NUM
ijtc-58	20	18	at	at	ADP
ijtc-58	20	19	the	the	DET
ijtc-58	20	20	same	same	ADJ
ijtc-58	20	21	place	place	NOUN
ijtc-58	20	22	,	,	PUNCT
ijtc-58	20	23	a	a	DET
ijtc-58	20	24	working	work	VERB
ijtc-58	20	25	group	group	NOUN
ijtc-58	20	26	was	be	AUX
ijtc-58	20	27	led	lead	VERB
ijtc-58	20	28	by	by	ADP
ijtc-58	20	29	siegfried	siegfrie	VERB
ijtc-58	20	30	dais	dais	NOUN
ijtc-58	20	31	(	(	PUNCT
ijtc-58	20	32	robert	robert	PROPN
ijtc-58	20	33	bosch	bosch	PROPN
ijtc-58	20	34	gmbh	gmbh	PROPN
ijtc-58	20	35	)	)	PUNCT
ijtc-58	20	36	and	and	CCONJ
ijtc-58	20	37	henning	henning	PROPN
ijtc-58	20	38	kagermann	kagermann	PROPN
ijtc-58	20	39	a	a	DET
ijtc-58	20	40	german	german	ADJ
ijtc-58	20	41	academy	academy	NOUN
ijtc-58	20	42	of	of	ADP
ijtc-58	20	43	sciences	sciences	PROPN
ijtc-58	20	44	and	and	CCONJ
ijtc-58	20	45	engineering	engineering	NOUN
ijtc-58	20	46	.	.	PUNCT
ijtc-58	21	1	the	the	DET
ijtc-58	21	2	design	design	NOUN
ijtc-58	21	3	principles	principle	NOUN
ijtc-58	21	4	used	use	VERB
ijtc-58	21	5	are	be	AUX
ijtc-58	21	6	divided	divide	VERB
ijtc-58	21	7	into	into	ADP
ijtc-58	21	8	four	four	NUM
ijtc-58	21	9	things	thing	NOUN
ijtc-58	21	10	,	,	PUNCT
ijtc-58	21	11	namely	namely	ADV
ijtc-58	21	12	interconnection	interconnection	NOUN
ijtc-58	21	13	,	,	PUNCT
ijtc-58	21	14	information	information	NOUN
ijtc-58	21	15	transparency	transparency	NOUN
ijtc-58	21	16	,	,	PUNCT
ijtc-58	21	17	technical	technical	ADJ
ijtc-58	21	18	assistance	assistance	NOUN
ijtc-58	21	19	,	,	PUNCT
ijtc-58	21	20	and	and	CCONJ
ijtc-58	21	21	decentralized	decentralized	ADJ
ijtc-58	21	22	decisions(andrayanti	decisions(andrayanti	PROPN
ijtc-58	21	23	,	,	PUNCT
ijtc-58	21	24	2019	2019	NUM
ijtc-58	21	25	;	;	PUNCT
ijtc-58	21	26	kumala	kumala	PROPN
ijtc-58	21	27	,	,	PUNCT
ijtc-58	21	28	2019	2019	NUM
ijtc-58	21	29	;	;	PUNCT
ijtc-58	21	30	meilani	meilani	PROPN
ijtc-58	21	31	&	&	CCONJ
ijtc-58	21	32	pandoyo	pandoyo	NOUN
ijtc-58	21	33	,	,	PUNCT
ijtc-58	21	34	2019	2019	NUM
ijtc-58	21	35	;	;	PUNCT
ijtc-58	21	36	sinaga	sinaga	NOUN
ijtc-58	21	37	&	&	CCONJ
ijtc-58	21	38	sidik	sidik	PROPN
ijtc-58	21	39	,	,	PUNCT
ijtc-58	21	40	2019	2019	NUM
ijtc-58	21	41	)	)	PUNCT
ijtc-58	21	42	.	.	PUNCT
ijtc-58	22	1	the	the	DET
ijtc-58	22	2	world	world	PROPN
ijtc-58	22	3	economic	economic	PROPN
ijtc-58	22	4	forum	forum	PROPN
ijtc-58	22	5	foresees	foresee	VERB
ijtc-58	22	6	that	that	SCONJ
ijtc-58	22	7	industry	industry	NOUN
ijtc-58	22	8	4.0	4.0	NUM
ijtc-58	22	9	is	be	AUX
ijtc-58	22	10	probably	probably	ADV
ijtc-58	22	11	going	go	VERB
ijtc-58	22	12	to	to	PART
ijtc-58	22	13	bring	bring	VERB
ijtc-58	22	14	about	about	ADP
ijtc-58	22	15	a	a	DET
ijtc-58	22	16	total	total	ADJ
ijtc-58	22	17	deficit	deficit	NOUN
ijtc-58	22	18	of	of	ADP
ijtc-58	22	19	more	more	ADJ
ijtc-58	22	20	than	than	ADP
ijtc-58	22	21	5	5	NUM
ijtc-58	22	22	million	million	NUM
ijtc-58	22	23	employments	employment	NOUN
ijtc-58	22	24	in	in	ADP
ijtc-58	22	25	15	15	NUM
ijtc-58	22	26	created	create	VERB
ijtc-58	22	27	and	and	CCONJ
ijtc-58	22	28	creating	create	VERB
ijtc-58	22	29	nations	nation	NOUN
ijtc-58	22	30	,	,	PUNCT
ijtc-58	22	31	and	and	CCONJ
ijtc-58	22	32	malaysia	malaysia	PROPN
ijtc-58	22	33	is	be	AUX
ijtc-58	22	34	no	no	DET
ijtc-58	22	35	special	special	ADJ
ijtc-58	22	36	case	case	NOUN
ijtc-58	22	37	right	right	ADV
ijtc-58	22	38	now	now	ADV
ijtc-58	22	39	.	.	PUNCT
ijtc-58	23	1	the	the	DET
ijtc-58	23	2	result	result	NOUN
ijtc-58	23	3	is	be	AUX
ijtc-58	23	4	where	where	SCONJ
ijtc-58	23	5	the	the	DET
ijtc-58	23	6	malaysian	malaysian	ADJ
ijtc-58	23	7	government	government	NOUN
ijtc-58	23	8	may	may	AUX
ijtc-58	23	9	need	need	VERB
ijtc-58	23	10	to	to	PART
ijtc-58	23	11	confront	confront	VERB
ijtc-58	23	12	rising	rise	VERB
ijtc-58	23	13	joblessness	joblessness	NOUN
ijtc-58	23	14	and	and	CCONJ
ijtc-58	23	15	salary	salary	NOUN
ijtc-58	23	16	disparity	disparity	NOUN
ijtc-58	23	17	,	,	PUNCT
ijtc-58	23	18	combined	combine	VERB
ijtc-58	23	19	with	with	ADP
ijtc-58	23	20	a	a	DET
ijtc-58	23	21	contracting	contracting	NOUN
ijtc-58	23	22	shopper	shopper	NOUN
ijtc-58	23	23	based	base	VERB
ijtc-58	23	24	business	business	NOUN
ijtc-58	23	25	.	.	PUNCT
ijtc-58	24	1	the	the	DET
ijtc-58	24	2	most	most	ADV
ijtc-58	24	3	influenced	influence	VERB
ijtc-58	24	4	in	in	ADP
ijtc-58	24	5	the	the	DET
ijtc-58	24	6	industry	industry	NOUN
ijtc-58	24	7	4.0	4.0	NUM
ijtc-58	24	8	condition	condition	NOUN
ijtc-58	24	9	are	be	AUX
ijtc-58	24	10	the	the	DET
ijtc-58	24	11	middle	middle	NOUN
ijtc-58	24	12	of	of	ADP
ijtc-58	24	13	the	the	DET
ijtc-58	24	14	road	road	NOUN
ijtc-58	24	15	abilities	ability	NOUN
ijtc-58	24	16	employments	employment	NOUN
ijtc-58	24	17	(	(	PUNCT
ijtc-58	24	18	cormier	cormier	NOUN
ijtc-58	24	19	d	d	PROPN
ijtc-58	24	20	and	and	CCONJ
ijtc-58	24	21	magnan	magnan	NOUN
ijtc-58	24	22	m	m	PROPN
ijtc-58	24	23	,	,	PUNCT
ijtc-58	24	24	2015	2015	NUM
ijtc-58	24	25	)	)	PUNCT
ijtc-58	24	26	.	.	PUNCT
ijtc-58	25	1	the	the	DET
ijtc-58	25	2	information	information	NOUN
ijtc-58	25	3	that	that	PRON
ijtc-58	25	4	most	most	ADJ
ijtc-58	25	5	undergrad	undergrad	ADJ
ijtc-58	25	6	bookkeeping	bookkeeping	NOUN
ijtc-58	25	7	understudies	understudy	NOUN
ijtc-58	25	8	will	will	AUX
ijtc-58	25	9	be	be	AUX
ijtc-58	25	10	utilized	utilize	VERB
ijtc-58	25	11	in	in	ADP
ijtc-58	25	12	the	the	DET
ijtc-58	25	13	middle	middle	NOUN
ijtc-58	25	14	of	of	ADP
ijtc-58	25	15	the	the	DET
ijtc-58	25	16	road	road	NOUN
ijtc-58	25	17	abilities	ability	NOUN
ijtc-58	25	18	occupations	occupation	NOUN
ijtc-58	25	19	raises	raise	VERB
ijtc-58	25	20	concerns	concern	NOUN
ijtc-58	25	21	whether	whether	SCONJ
ijtc-58	25	22	these	these	DET
ijtc-58	25	23	alumni	alumnus	NOUN
ijtc-58	25	24	will	will	AUX
ijtc-58	25	25	have	have	AUX
ijtc-58	25	26	the	the	DET
ijtc-58	25	27	option	option	NOUN
ijtc-58	25	28	to	to	PART
ijtc-58	25	29	verify	verify	VERB
ijtc-58	25	30	work	work	NOUN
ijtc-58	25	31	after	after	ADP
ijtc-58	25	32	graduation	graduation	NOUN
ijtc-58	25	33	.	.	PUNCT
ijtc-58	26	1	along	along	ADP
ijtc-58	26	2	these	these	DET
ijtc-58	26	3	lines	line	NOUN
ijtc-58	26	4	,	,	PUNCT
ijtc-58	26	5	to	to	PART
ijtc-58	26	6	guarantee	guarantee	VERB
ijtc-58	26	7	the	the	DET
ijtc-58	26	8	employability	employability	NOUN
ijtc-58	26	9	of	of	ADP
ijtc-58	26	10	graduates	graduate	NOUN
ijtc-58	26	11	,	,	PUNCT
ijtc-58	26	12	educating	educate	VERB
ijtc-58	26	13	,	,	PUNCT
ijtc-58	26	14	and	and	CCONJ
ijtc-58	26	15	learning	learn	VERB
ijtc-58	26	16	exercises	exercise	NOUN
ijtc-58	26	17	of	of	ADP
ijtc-58	26	18	bookkeeping	bookkeeping	NOUN
ijtc-58	26	19	,	,	PUNCT
ijtc-58	26	20	understudies	understudy	NOUN
ijtc-58	26	21	should	should	AUX
ijtc-58	26	22	be	be	AUX
ijtc-58	26	23	acclimated	acclimate	VERB
ijtc-58	26	24	to	to	ADP
ijtc-58	26	25	the	the	DET
ijtc-58	26	26	desires	desire	NOUN
ijtc-58	26	27	for	for	ADP
ijtc-58	26	28	businesses	business	NOUN
ijtc-58	26	29	of	of	ADP
ijtc-58	26	30	bookkeeping	bookkeeping	NOUN
ijtc-58	26	31	graduates	graduate	NOUN
ijtc-58	26	32	in	in	ADP
ijtc-58	26	33	industry	industry	NOUN
ijtc-58	26	34	4.0	4.0	NUM
ijtc-58	26	35	(	(	PUNCT
ijtc-58	26	36	cooper	cooper	NOUN
ijtc-58	26	37	b	b	PROPN
ijtc-58	26	38	,	,	PUNCT
ijtc-58	26	39	2015	2015	NUM
ijtc-58	26	40	)	)	PUNCT
ijtc-58	26	41	.	.	PUNCT
ijtc-58	27	1	as	as	ADP
ijtc-58	27	2	a	a	DET
ijtc-58	27	3	result	result	NOUN
ijtc-58	27	4	,	,	PUNCT
ijtc-58	27	5	given	give	VERB
ijtc-58	27	6	the	the	DET
ijtc-58	27	7	likely	likely	ADJ
ijtc-58	27	8	employment	employment	NOUN
ijtc-58	27	9	domain	domain	NOUN
ijtc-58	27	10	,	,	PUNCT
ijtc-58	27	11	accounting	accounting	NOUN
ijtc-58	27	12	students	student	NOUN
ijtc-58	27	13	must	must	AUX
ijtc-58	27	14	be	be	AUX
ijtc-58	27	15	prepared	prepare	VERB
ijtc-58	27	16	to	to	PART
ijtc-58	27	17	meet	meet	VERB
ijtc-58	27	18	industry	industry	NOUN
ijtc-58	27	19	4.0	4.0	NUM
ijtc-58	27	20	demand	demand	NOUN
ijtc-58	27	21	.	.	PUNCT
ijtc-58	28	1	during	during	ADP
ijtc-58	28	2	the	the	DET
ijtc-58	28	3	industrial	industrial	ADJ
ijtc-58	28	4	revolution	revolution	NOUN
ijtc-58	28	5	,	,	PUNCT
ijtc-58	28	6	4.0	4.0	NUM
ijtc-58	28	7	is	be	AUX
ijtc-58	28	8	projected	project	VERB
ijtc-58	28	9	to	to	PART
ijtc-58	28	10	have	have	VERB
ijtc-58	28	11	relevant	relevant	ADJ
ijtc-58	28	12	and	and	CCONJ
ijtc-58	28	13	admirable	admirable	ADJ
ijtc-58	28	14	effects	effect	NOUN
ijtc-58	28	15	on	on	ADP
ijtc-58	28	16	several	several	ADJ
ijtc-58	28	17	factors	factor	NOUN
ijtc-58	28	18	,	,	PUNCT
ijtc-58	28	19	especially	especially	ADV
ijtc-58	28	20	on	on	ADP
ijtc-58	28	21	products	product	NOUN
ijtc-58	28	22	,	,	PUNCT
ijtc-58	28	23	supply	supply	NOUN
ijtc-58	28	24	chains	chain	NOUN
ijtc-58	28	25	,	,	PUNCT
ijtc-58	28	26	customers	customer	NOUN
ijtc-58	28	27	,	,	PUNCT
ijtc-58	28	28	and	and	CCONJ
ijtc-58	28	29	workers	worker	NOUN
ijtc-58	28	30	.	.	PUNCT
ijtc-58	29	1	elements	element	NOUN
ijtc-58	29	2	of	of	ADP
ijtc-58	29	3	workers	worker	NOUN
ijtc-58	29	4	who	who	PRON
ijtc-58	29	5	are	be	AUX
ijtc-58	29	6	either	either	ADV
ijtc-58	29	7	trapped	trap	VERB
ijtc-58	29	8	directly	directly	ADV
ijtc-58	29	9	or	or	CCONJ
ijtc-58	29	10	indirectly	indirectly	ADV
ijtc-58	29	11	will	will	AUX
ijtc-58	29	12	be	be	AUX
ijtc-58	29	13	reviewed	review	VERB
ijtc-58	29	14	in	in	ADP
ijtc-58	29	15	this	this	DET
ijtc-58	29	16	paper	paper	NOUN
ijtc-58	29	17	.	.	PUNCT
ijtc-58	30	1	the	the	DET
ijtc-58	30	2	accountant	accountant	NOUN
ijtc-58	30	3	is	be	AUX
ijtc-58	30	4	a	a	DET
ijtc-58	30	5	career	career	NOUN
ijtc-58	30	6	that	that	PRON
ijtc-58	30	7	is	be	AUX
ijtc-58	30	8	trapped	trap	VERB
ijtc-58	30	9	in	in	ADP
ijtc-58	30	10	a	a	DET
ijtc-58	30	11	direct	direct	ADJ
ijtc-58	30	12	way	way	NOUN
ijtc-58	30	13	in	in	ADP
ijtc-58	30	14	it	it	PRON
ijtc-58	30	15	,	,	PUNCT
ijtc-58	30	16	which	which	PRON
ijtc-58	30	17	of	of	ADP
ijtc-58	30	18	course	course	NOUN
ijtc-58	30	19	,	,	PUNCT
ijtc-58	30	20	has	have	VERB
ijtc-58	30	21	a	a	DET
ijtc-58	30	22	disruptive	disruptive	ADJ
ijtc-58	30	23	impact	impact	NOUN
ijtc-58	30	24	on	on	ADP
ijtc-58	30	25	how	how	SCONJ
ijtc-58	30	26	an	an	DET
ijtc-58	30	27	accountant	accountant	NOUN
ijtc-58	30	28	carries	carry	VERB
ijtc-58	30	29	out	out	ADP
ijtc-58	30	30	the	the	DET
ijtc-58	30	31	job	job	NOUN
ijtc-58	30	32	he	he	PRON
ijtc-58	30	33	carries	carry	VERB
ijtc-58	30	34	,	,	PUNCT
ijtc-58	30	35	not	not	PART
ijtc-58	30	36	only	only	ADV
ijtc-58	30	37	has	have	VERB
ijtc-58	30	38	to	to	PART
ijtc-58	30	39	adjust	adjust	VERB
ijtc-58	30	40	to	to	ADP
ijtc-58	30	41	increasing	increase	VERB
ijtc-58	30	42	his	his	PRON
ijtc-58	30	43	ability	ability	NOUN
ijtc-58	30	44	to	to	PART
ijtc-58	30	45	face	face	VERB
ijtc-58	30	46	the	the	DET
ijtc-58	30	47	4.0	4.0	NUM
ijtc-58	30	48	industrial	industrial	ADJ
ijtc-58	30	49	revolution	revolution	NOUN
ijtc-58	30	50	that	that	PRON
ijtc-58	30	51	has	have	AUX
ijtc-58	30	52	been	be	AUX
ijtc-58	30	53	initiated	initiate	VERB
ijtc-58	30	54	.	.	PUNCT
ijtc-58	31	1	from	from	ADP
ijtc-58	31	2	bloomberg.com	bloomberg.com	X
ijtc-58	31	3	data	datum	NOUN
ijtc-58	31	4	in	in	ADP
ijtc-58	31	5	2016	2016	NUM
ijtc-58	31	6	,	,	PUNCT
ijtc-58	31	7	developments	development	NOUN
ijtc-58	31	8	in	in	ADP
ijtc-58	31	9	the	the	DET
ijtc-58	31	10	order	order	NOUN
ijtc-58	31	11	of	of	ADP
ijtc-58	31	12	the	the	DET
ijtc-58	31	13	company	company	NOUN
ijtc-58	31	14	were	be	AUX
ijtc-58	31	15	witnessed	witness	VERB
ijtc-58	31	16	by	by	ADP
ijtc-58	31	17	market	market	NOUN
ijtc-58	31	18	capitalization	capitalization	NOUN
ijtc-58	31	19	throughout	throughout	ADP
ijtc-58	31	20	the	the	DET
ijtc-58	31	21	last	last	ADJ
ijtc-58	31	22	decade	decade	NOUN
ijtc-58	31	23	(	(	PUNCT
ijtc-58	31	24	2006	2006	NUM
ijtc-58	31	25	and	and	CCONJ
ijtc-58	31	26	2016	2016	NUM
ijtc-58	31	27	)	)	PUNCT
ijtc-58	31	28	.	.	PUNCT
ijtc-58	32	1	around	around	ADP
ijtc-58	32	2	the	the	DET
ijtc-58	32	3	year	year	NOUN
ijtc-58	32	4	2016	2016	NUM
ijtc-58	32	5	,	,	PUNCT
ijtc-58	32	6	large	large	ADJ
ijtc-58	32	7	companies	company	NOUN
ijtc-58	32	8	were	be	AUX
ijtc-58	32	9	dominated	dominate	VERB
ijtc-58	32	10	by	by	ADP
ijtc-58	32	11	technology	technology	NOUN
ijtc-58	32	12	-	-	PUNCT
ijtc-58	32	13	based	base	VERB
ijtc-58	32	14	companies	company	NOUN
ijtc-58	32	15	and	and	CCONJ
ijtc-58	32	16	produced	produce	VERB
ijtc-58	32	17	information	information	NOUN
ijtc-58	32	18	technology	technology	NOUN
ijtc-58	32	19	products	product	NOUN
ijtc-58	32	20	.	.	PUNCT
ijtc-58	33	1	it	it	PRON
ijtc-58	33	2	can	can	AUX
ijtc-58	33	3	be	be	AUX
ijtc-58	33	4	analyzed	analyze	VERB
ijtc-58	33	5	if	if	SCONJ
ijtc-58	33	6	the	the	DET
ijtc-58	33	7	capitalization	capitalization	NOUN
ijtc-58	33	8	of	of	ADP
ijtc-58	33	9	the	the	DET
ijtc-58	33	10	first	first	ADJ
ijtc-58	33	11	number	number	NOUN
ijtc-58	33	12	company	company	NOUN
ijtc-58	33	13	in	in	ADP
ijtc-58	33	14	2016	2016	NUM
ijtc-58	33	15	,	,	PUNCT
ijtc-58	33	16	namely	namely	ADV
ijtc-58	33	17	apple	apple	NOUN
ijtc-58	33	18	,	,	PUNCT
ijtc-58	33	19	is	be	AUX
ijtc-58	33	20	38	38	NUM
ijtc-58	33	21	%	%	NOUN
ijtc-58	33	22	greater	great	ADJ
ijtc-58	33	23	than	than	ADP
ijtc-58	33	24	exxon	exxon	PROPN
ijtc-58	33	25	mobil	mobil	PROPN
ijtc-58	33	26	in	in	ADP
ijtc-58	33	27	2006	2006	NUM
ijtc-58	33	28	,	,	PUNCT
ijtc-58	33	29	which	which	PRON
ijtc-58	33	30	means	mean	VERB
ijtc-58	33	31	that	that	SCONJ
ijtc-58	33	32	the	the	DET
ijtc-58	33	33	development	development	NOUN
ijtc-58	33	34	of	of	ADP
ijtc-58	33	35	technology	technology	NOUN
ijtc-58	33	36	companies	company	NOUN
ijtc-58	33	37	is	be	AUX
ijtc-58	33	38	2x	2x	NUM
ijtc-58	33	39	that	that	DET
ijtc-58	33	40	of	of	ADP
ijtc-58	33	41	companies	company	NOUN
ijtc-58	33	42	operating	operate	VERB
ijtc-58	33	43	in	in	ADP
ijtc-58	33	44	the	the	DET
ijtc-58	33	45	sector	sector	NOUN
ijtc-58	33	46	not	not	PART
ijtc-58	33	47	only	only	ADV
ijtc-58	33	48	in	in	ADP
ijtc-58	33	49	information	information	NOUN
ijtc-58	33	50	technology	technology	NOUN
ijtc-58	33	51	.	.	PUNCT
ijtc-58	34	1	according	accord	VERB
ijtc-58	34	2	to	to	ADP
ijtc-58	34	3	gerd	gerd	PROPN
ijtc-58	34	4	leonhard	leonhard	PROPN
ijtc-58	34	5	in	in	ADP
ijtc-58	34	6	2015	2015	NUM
ijtc-58	34	7	,	,	PUNCT
ijtc-58	34	8	which	which	PRON
ijtc-58	34	9	predicts	predict	VERB
ijtc-58	34	10	that	that	SCONJ
ijtc-58	34	11	globally	globally	ADV
ijtc-58	34	12	,	,	PUNCT
ijtc-58	34	13	the	the	DET
ijtc-58	34	14	era	era	NOUN
ijtc-58	34	15	of	of	ADP
ijtc-58	34	16	the	the	DET
ijtc-58	34	17	digital	digital	ADJ
ijtc-58	34	18	industry	industry	NOUN
ijtc-58	34	19	will	will	AUX
ijtc-58	34	20	get	get	AUX
ijtc-58	34	21	rid	rid	VERB
ijtc-58	34	22	of	of	ADP
ijtc-58	34	23	1	1	NUM
ijtc-58	34	24	to	to	PART
ijtc-58	34	25	1.5	1.5	NUM
ijtc-58	34	26	million	million	NUM
ijtc-58	34	27	jobs	job	NOUN
ijtc-58	34	28	from	from	ADP
ijtc-58	34	29	the	the	DET
ijtc-58	34	30	period	period	NOUN
ijtc-58	34	31	of	of	ADP
ijtc-58	34	32	2015	2015	NUM
ijtc-58	34	33	to	to	ADP
ijtc-58	34	34	2025	2025	NUM
ijtc-58	34	35	due	due	ADP
ijtc-58	34	36	to	to	ADP
ijtc-58	34	37	the	the	DET
ijtc-58	34	38	fact	fact	NOUN
ijtc-58	34	39	the	the	DET
ijtc-58	34	40	human	human	ADJ
ijtc-58	34	41	element	element	NOUN
ijtc-58	34	42	can	can	AUX
ijtc-58	34	43	be	be	AUX
ijtc-58	34	44	replaced	replace	VERB
ijtc-58	34	45	by	by	ADP
ijtc-58	34	46	engine	engine	NOUN
ijtc-58	34	47	power	power	NOUN
ijtc-58	34	48	.	.	PUNCT
ijtc-58	35	1	also	also	ADV
ijtc-58	35	2	,	,	PUNCT
ijtc-58	35	3	data	datum	NOUN
ijtc-58	35	4	obtained	obtain	VERB
ijtc-58	35	5	from	from	ADP
ijtc-58	35	6	the	the	DET
ijtc-58	35	7	us	us	PROPN
ijtc-58	35	8	department	department	PROPN
ijtc-58	35	9	of	of	ADP
ijtc-58	35	10	labor	labor	NOUN
ijtc-58	35	11	predicts	predict	VERB
ijtc-58	35	12	65	65	NUM
ijtc-58	35	13	%	%	NOUN
ijtc-58	35	14	of	of	ADP
ijtc-58	35	15	school	school	NOUN
ijtc-58	35	16	students	student	NOUN
ijtc-58	35	17	in	in	ADP
ijtc-58	35	18	the	the	DET
ijtc-58	35	19	world	world	NOUN
ijtc-58	35	20	will	will	AUX
ijtc-58	35	21	face	face	VERB
ijtc-58	35	22	jobs	job	NOUN
ijtc-58	35	23	or	or	CCONJ
ijtc-58	35	24	careers	career	NOUN
ijtc-58	35	25	that	that	PRON
ijtc-58	35	26	never	never	ADV
ijtc-58	35	27	exist	exist	VERB
ijtc-58	35	28	now	now	ADV
ijtc-58	35	29	,	,	PUNCT
ijtc-58	35	30	which	which	PRON
ijtc-58	35	31	means	mean	VERB
ijtc-58	35	32	there	there	PRON
ijtc-58	35	33	will	will	AUX
ijtc-58	35	34	be	be	AUX
ijtc-58	35	35	new	new	ADJ
ijtc-58	35	36	obstacles	obstacle	NOUN
ijtc-58	35	37	and	and	CCONJ
ijtc-58	35	38	new	new	ADJ
ijtc-58	35	39	experiences	experience	NOUN
ijtc-58	35	40	in	in	ADP
ijtc-58	35	41	work	work	NOUN
ijtc-58	35	42	and	and	CCONJ
ijtc-58	35	43	types	type	NOUN
ijtc-58	35	44	of	of	ADP
ijtc-58	35	45	work	work	NOUN
ijtc-58	35	46	in	in	ADP
ijtc-58	35	47	the	the	DET
ijtc-58	35	48	world	world	NOUN
ijtc-58	35	49	of	of	ADP
ijtc-58	35	50	work	work	NOUN
ijtc-58	35	51	.	.	PUNCT
ijtc-58	36	1	cutler	cutler	PROPN
ijtc-58	36	2	and	and	CCONJ
ijtc-58	36	3	lewis	lewis	PROPN
ijtc-58	36	4	(	(	PUNCT
ijtc-58	36	5	2016	2016	NUM
ijtc-58	36	6	)	)	PUNCT
ijtc-58	36	7	said	say	VERB
ijtc-58	36	8	that	that	SCONJ
ijtc-58	36	9	in	in	ADP
ijtc-58	36	10	the	the	DET
ijtc-58	36	11	uk	uk	PROPN
ijtc-58	36	12	alone	alone	ADV
ijtc-58	36	13	,	,	PUNCT
ijtc-58	36	14	technology	technology	NOUN
ijtc-58	36	15	has	have	VERB
ijtc-58	36	16	the	the	DET
ijtc-58	36	17	role	role	NOUN
ijtc-58	36	18	of	of	ADP
ijtc-58	36	19	removing	remove	VERB
ijtc-58	36	20	800,000	800,000	NUM
ijtc-58	36	21	jobs	job	NOUN
ijtc-58	36	22	.	.	PUNCT
ijtc-58	37	1	however	however	ADV
ijtc-58	37	2	,	,	PUNCT
ijtc-58	37	3	in	in	ADP
ijtc-58	37	4	addition	addition	NOUN
ijtc-58	37	5	to	to	ADP
ijtc-58	37	6	the	the	DET
ijtc-58	37	7	positive	positive	ADJ
ijtc-58	37	8	side	side	NOUN
ijtc-58	37	9	,	,	PUNCT
ijtc-58	37	10	the	the	DET
ijtc-58	37	11	digitalization	digitalization	NOUN
ijtc-58	37	12	period	period	NOUN
ijtc-58	37	13	has	have	VERB
ijtc-58	37	14	the	the	DET
ijtc-58	37	15	potential	potential	NOUN
ijtc-58	37	16	to	to	PART
ijtc-58	37	17	increase	increase	VERB
ijtc-58	37	18	the	the	DET
ijtc-58	37	19	new	new	ADJ
ijtc-58	37	20	workforce	workforce	NOUN
ijtc-58	37	21	of	of	ADP
ijtc-58	37	22	around	around	ADP
ijtc-58	37	23	2.1	2.1	NUM
ijtc-58	37	24	million	million	NUM
ijtc-58	37	25	to	to	ADP
ijtc-58	37	26	2025	2025	NUM
ijtc-58	37	27	,	,	PUNCT
ijtc-58	37	28	which	which	PRON
ijtc-58	37	29	means	mean	VERB
ijtc-58	37	30	there	there	PRON
ijtc-58	37	31	are	be	VERB
ijtc-58	37	32	career	career	NOUN
ijtc-58	37	33	choices	choice	NOUN
ijtc-58	37	34	and	and	CCONJ
ijtc-58	37	35	varied	varied	ADJ
ijtc-58	37	36	occupations	occupation	NOUN
ijtc-58	37	37	.	.	PUNCT
ijtc-58	38	1	also	also	ADV
ijtc-58	38	2	,	,	PUNCT
ijtc-58	38	3	mechanization	mechanization	NOUN
ijtc-58	38	4	and	and	CCONJ
ijtc-58	38	5	digitalization	digitalization	NOUN
ijtc-58	38	6	can	can	AUX
ijtc-58	38	7	reduce	reduce	VERB
ijtc-58	38	8	the	the	DET
ijtc-58	38	9	strength	strength	NOUN
ijtc-58	38	10	of	of	ADP
ijtc-58	38	11	carbon	carbon	NOUN
ijtc-58	38	12	emissions	emission	NOUN
ijtc-58	38	13	by	by	ADP
ijtc-58	38	14	26	26	NUM
ijtc-58	38	15	billion	billion	NUM
ijtc-58	38	16	metric	metric	ADJ
ijtc-58	38	17	tons	ton	NOUN
ijtc-58	38	18	(	(	PUNCT
ijtc-58	38	19	world	world	NOUN
ijtc-58	38	20	economic	economic	ADJ
ijtc-58	38	21	community	community	NOUN
ijtc-58	38	22	,	,	PUNCT
ijtc-58	38	23	2016	2016	NUM
ijtc-58	38	24	)	)	PUNCT
ijtc-58	38	25	.	.	PUNCT
ijtc-58	39	1	from	from	ADP
ijtc-58	39	2	the	the	DET
ijtc-58	39	3	description	description	NOUN
ijtc-58	39	4	of	of	ADP
ijtc-58	39	5	the	the	DET
ijtc-58	39	6	character	character	NOUN
ijtc-58	39	7	and	and	CCONJ
ijtc-58	39	8	concentration	concentration	NOUN
ijtc-58	39	9	of	of	ADP
ijtc-58	39	10	industry	industry	NOUN
ijtc-58	39	11	4.0	4.0	NUM
ijtc-58	39	12	,	,	PUNCT
ijtc-58	39	13	it	it	PRON
ijtc-58	39	14	is	be	AUX
ijtc-58	39	15	clear	clear	ADJ
ijtc-58	39	16	that	that	SCONJ
ijtc-58	39	17	the	the	DET
ijtc-58	39	18	career	career	NOUN
ijtc-58	39	19	sequence	sequence	NOUN
ijtc-58	39	20	of	of	ADP
ijtc-58	39	21	accountants	accountant	NOUN
ijtc-58	39	22	needs	need	VERB
ijtc-58	39	23	to	to	PART
ijtc-58	39	24	follow	follow	VERB
ijtc-58	39	25	the	the	DET
ijtc-58	39	26	fast	fast	ADJ
ijtc-58	39	27	rhythm	rhythm	NOUN
ijtc-58	39	28	and	and	CCONJ
ijtc-58	39	29	rhythm	rhythm	NOUN
ijtc-58	39	30	of	of	ADP
ijtc-58	39	31	the	the	DET
ijtc-58	39	32	revolution	revolution	NOUN
ijtc-58	39	33	.	.	PUNCT
ijtc-58	40	1	moving	move	VERB
ijtc-58	40	2	moving	move	VERB
ijtc-58	40	3	eroded	erode	VERB
ijtc-58	40	4	or	or	CCONJ
ijtc-58	40	5	can	can	AUX
ijtc-58	40	6	survive	survive	VERB
ijtc-58	40	7	on	on	ADP
ijtc-58	40	8	that	that	DET
ijtc-58	40	9	development	development	NOUN
ijtc-58	40	10	.	.	PUNCT
ijtc-58	41	1	until	until	SCONJ
ijtc-58	41	2	the	the	DET
ijtc-58	41	3	accountant	accountant	NOUN
ijtc-58	41	4	will	will	AUX
ijtc-58	41	5	face	face	VERB
ijtc-58	41	6	the	the	DET
ijtc-58	41	7	sequence	sequence	NOUN
ijtc-58	41	8	that	that	PRON
ijtc-58	41	9	is	be	AUX
ijtc-58	41	10	the	the	DET
ijtc-58	41	11	admit	admit	NOUN
ijtc-58	41	12	to	to	PART
ijtc-58	41	13	noise	noise	NOUN
ijtc-58	41	14	signal	signal	NOUN
ijtc-58	41	15	where	where	SCONJ
ijtc-58	41	16	the	the	DET
ijtc-58	41	17	accountant	accountant	NOUN
ijtc-58	41	18	has	have	AUX
ijtc-58	41	19	understood	understand	VERB
ijtc-58	41	20	the	the	DET
ijtc-58	41	21	expectations	expectation	NOUN
ijtc-58	41	22	and	and	CCONJ
ijtc-58	41	23	standards	standard	NOUN
ijtc-58	41	24	for	for	ADP
ijtc-58	41	25	accounting	accounting	NOUN
ijtc-58	41	26	professions	profession	NOUN
ijtc-58	41	27	and	and	CCONJ
ijtc-58	41	28	implications	implication	NOUN
ijtc-58	41	29	in	in	ADP
ijtc-58	41	30	the	the	DET
ijtc-58	41	31	learning	learning	NOUN
ijtc-58	41	32	pattern	pattern	NOUN
ijtc-58	41	33	in	in	ADP
ijtc-58	41	34	industrial	industrial	ADJ
ijtc-58	41	35	4.0	4.0	NUM
ijtc-58	41	36	supriadi	supriadi	NOUN
ijtc-58	41	37	,	,	PUNCT
ijtc-58	41	38	rahardjo	rahardjo	PROPN
ijtc-58	41	39	,	,	PUNCT
ijtc-58	41	40	suprihandari	suprihandari	VERB
ijtc-58	41	41	68	68	NUM
ijtc-58	41	42	|	|	NOUN
ijtc-58	41	43	ilomata	ilomata	PROPN
ijtc-58	41	44	international	international	ADJ
ijtc-58	41	45	journal	journal	NOUN
ijtc-58	41	46	of	of	ADP
ijtc-58	41	47	tax	tax	PROPN
ijtc-58	41	48	&	&	CCONJ
ijtc-58	41	49	accounting	accounting	PROPN
ijtc-58	41	50	vol	vol	NOUN
ijtc-58	41	51	.	.	PROPN
ijtc-58	42	1	1	1	NUM
ijtc-58	43	1	no	no	NOUN
ijtc-58	43	2	.	.	NOUN
ijtc-58	43	3	2	2	NUM
ijtc-58	43	4	march	march	NOUN
ijtc-58	43	5	2020	2020	NUM
ijtc-58	43	6	existence	existence	NOUN
ijtc-58	43	7	of	of	ADP
ijtc-58	43	8	intimidation	intimidation	NOUN
ijtc-58	43	9	and	and	CCONJ
ijtc-58	43	10	will	will	AUX
ijtc-58	43	11	be	be	AUX
ijtc-58	43	12	prepared	prepare	VERB
ijtc-58	43	13	to	to	PART
ijtc-58	43	14	take	take	VERB
ijtc-58	43	15	advantage	advantage	NOUN
ijtc-58	43	16	of	of	ADP
ijtc-58	43	17	the	the	DET
ijtc-58	43	18	moment	moment	NOUN
ijtc-58	43	19	of	of	ADP
ijtc-58	43	20	intimidation	intimidation	NOUN
ijtc-58	43	21	so	so	SCONJ
ijtc-58	43	22	that	that	SCONJ
ijtc-58	43	23	it	it	PRON
ijtc-58	43	24	can	can	AUX
ijtc-58	43	25	be	be	AUX
ijtc-58	43	26	taken	take	VERB
ijtc-58	43	27	part	part	NOUN
ijtc-58	43	28	of	of	ADP
ijtc-58	44	1	,	,	PUNCT
ijtc-58	44	2	changes	change	NOUN
ijtc-58	44	3	take	take	VERB
ijtc-58	44	4	hold	hold	NOUN
ijtc-58	44	5	which	which	PRON
ijtc-58	44	6	is	be	AUX
ijtc-58	44	7	where	where	SCONJ
ijtc-58	44	8	the	the	DET
ijtc-58	44	9	accountant	accountant	NOUN
ijtc-58	44	10	has	have	AUX
ijtc-58	44	11	felt	feel	VERB
ijtc-58	44	12	there	there	PRON
ijtc-58	44	13	is	be	VERB
ijtc-58	44	14	a	a	DET
ijtc-58	44	15	development	development	NOUN
ijtc-58	44	16	in	in	ADP
ijtc-58	44	17	his	his	PRON
ijtc-58	44	18	activities	activity	NOUN
ijtc-58	44	19	but	but	CCONJ
ijtc-58	44	20	feels	feel	VERB
ijtc-58	44	21	no	no	DET
ijtc-58	44	22	need	need	NOUN
ijtc-58	44	23	to	to	PART
ijtc-58	44	24	take	take	VERB
ijtc-58	44	25	a	a	DET
ijtc-58	44	26	stand	stand	NOUN
ijtc-58	44	27	because	because	SCONJ
ijtc-58	44	28	it	it	PRON
ijtc-58	44	29	has	have	AUX
ijtc-58	44	30	not	not	PART
ijtc-58	44	31	disrupted	disrupt	VERB
ijtc-58	44	32	the	the	DET
ijtc-58	44	33	"	"	PUNCT
ijtc-58	44	34	status	status	NOUN
ijtc-58	44	35	quo	quo	NOUN
ijtc-58	44	36	"	"	PUNCT
ijtc-58	44	37	,	,	PUNCT
ijtc-58	44	38	the	the	DET
ijtc-58	44	39	inevitable	inevitable	ADJ
ijtc-58	44	40	transformation	transformation	NOUN
ijtc-58	44	41	,	,	PUNCT
ijtc-58	44	42	that	that	ADV
ijtc-58	44	43	is	is	ADV
ijtc-58	44	44	,	,	PUNCT
ijtc-58	44	45	accountants	accountant	NOUN
ijtc-58	44	46	have	have	AUX
ijtc-58	44	47	changed	change	VERB
ijtc-58	44	48	because	because	SCONJ
ijtc-58	44	49	the	the	DET
ijtc-58	44	50	capacity	capacity	NOUN
ijtc-58	44	51	"	"	PUNCT
ijtc-58	44	52	status	status	NOUN
ijtc-58	44	53	quo	quo	NOUN
ijtc-58	44	54	"	"	PUNCT
ijtc-58	44	55	has	have	AUX
ijtc-58	44	56	been	be	AUX
ijtc-58	44	57	disturbed	disturb	VERB
ijtc-58	44	58	by	by	ADP
ijtc-58	44	59	the	the	DET
ijtc-58	44	60	existence	existence	NOUN
ijtc-58	44	61	of	of	ADP
ijtc-58	44	62	this	this	DET
ijtc-58	44	63	revolution	revolution	NOUN
ijtc-58	44	64	and	and	CCONJ
ijtc-58	44	65	accountants	accountant	NOUN
ijtc-58	44	66	must	must	AUX
ijtc-58	44	67	carry	carry	VERB
ijtc-58	44	68	out	out	ADP
ijtc-58	44	69	the	the	DET
ijtc-58	44	70	rapid	rapid	ADJ
ijtc-58	44	71	transformation	transformation	NOUN
ijtc-58	44	72	of	of	ADP
ijtc-58	44	73	development	development	NOUN
ijtc-58	44	74	and	and	CCONJ
ijtc-58	44	75	the	the	DET
ijtc-58	44	76	best	good	ADJ
ijtc-58	44	77	way	way	NOUN
ijtc-58	44	78	is	be	AUX
ijtc-58	44	79	only	only	ADV
ijtc-58	44	80	for	for	ADP
ijtc-58	44	81	several	several	ADJ
ijtc-58	44	82	factors	factor	NOUN
ijtc-58	44	83	seen	see	VERB
ijtc-58	44	84	as	as	ADP
ijtc-58	44	85	needing	need	VERB
ijtc-58	44	86	and	and	CCONJ
ijtc-58	44	87	adapting	adapt	VERB
ijtc-58	44	88	to	to	ADP
ijtc-58	44	89	the	the	DET
ijtc-58	44	90	new	new	ADJ
ijtc-58	44	91	normal	normal	ADJ
ijtc-58	44	92	namely	namely	ADV
ijtc-58	44	93	the	the	DET
ijtc-58	44	94	transformation	transformation	NOUN
ijtc-58	44	95	of	of	ADP
ijtc-58	44	96	accountants	accountant	NOUN
ijtc-58	44	97	'	'	PART
ijtc-58	44	98	careers	career	NOUN
ijtc-58	44	99	in	in	ADP
ijtc-58	44	100	detail	detail	NOUN
ijtc-58	44	101	by	by	ADP
ijtc-58	44	102	the	the	DET
ijtc-58	44	103	demands	demand	NOUN
ijtc-58	44	104	of	of	ADP
ijtc-58	44	105	the	the	DET
ijtc-58	44	106	new	new	ADJ
ijtc-58	44	107	mode	mode	NOUN
ijtc-58	44	108	of	of	ADP
ijtc-58	44	109	industry	industry	NOUN
ijtc-58	44	110	4.0	4.0	NUM
ijtc-58	44	111	or	or	CCONJ
ijtc-58	44	112	accountants	accountant	NOUN
ijtc-58	44	113	'	'	PART
ijtc-58	44	114	careers	career	NOUN
ijtc-58	44	115	will	will	AUX
ijtc-58	44	116	be	be	AUX
ijtc-58	44	117	lost	lose	VERB
ijtc-58	44	118	if	if	SCONJ
ijtc-58	44	119	they	they	PRON
ijtc-58	44	120	can	can	AUX
ijtc-58	44	121	not	not	PART
ijtc-58	44	122	adjust	adjust	VERB
ijtc-58	44	123	to	to	ADP
ijtc-58	44	124	that	that	DET
ijtc-58	44	125	development	development	NOUN
ijtc-58	44	126	.	.	PUNCT
ijtc-58	45	1	industry	industry	NOUN
ijtc-58	45	2	4.0	4.0	NUM
ijtc-58	45	3	is	be	AUX
ijtc-58	45	4	characterized	characterize	VERB
ijtc-58	45	5	as	as	ADP
ijtc-58	45	6	another	another	DET
ijtc-58	45	7	period	period	NOUN
ijtc-58	45	8	that	that	PRON
ijtc-58	45	9	constructs	construct	VERB
ijtc-58	45	10	and	and	CCONJ
ijtc-58	45	11	extends	extend	VERB
ijtc-58	45	12	the	the	DET
ijtc-58	45	13	effect	effect	NOUN
ijtc-58	45	14	of	of	ADP
ijtc-58	45	15	digitalization	digitalization	NOUN
ijtc-58	45	16	in	in	ADP
ijtc-58	45	17	new	new	ADJ
ijtc-58	45	18	and	and	CCONJ
ijtc-58	45	19	sudden	sudden	ADJ
ijtc-58	45	20	manners	manner	NOUN
ijtc-58	45	21	;	;	PUNCT
ijtc-58	45	22	which	which	PRON
ijtc-58	45	23	can	can	AUX
ijtc-58	45	24	likewise	likewise	ADV
ijtc-58	45	25	be	be	AUX
ijtc-58	45	26	portrayed	portray	VERB
ijtc-58	45	27	as	as	ADP
ijtc-58	45	28	the	the	DET
ijtc-58	45	29	rise	rise	NOUN
ijtc-58	45	30	of	of	ADP
ijtc-58	45	31	"	"	PUNCT
ijtc-58	45	32	physical	physical	ADJ
ijtc-58	45	33	-	-	PUNCT
ijtc-58	45	34	digital	digital	ADJ
ijtc-58	45	35	frameworks	framework	NOUN
ijtc-58	45	36	"	"	PUNCT
ijtc-58	45	37	that	that	PRON
ijtc-58	45	38	include	include	VERB
ijtc-58	45	39	altogether	altogether	ADV
ijtc-58	45	40	new	new	ADJ
ijtc-58	45	41	capacities	capacity	NOUN
ijtc-58	45	42	and	and	CCONJ
ijtc-58	45	43	network	network	NOUN
ijtc-58	45	44	for	for	ADP
ijtc-58	45	45	people	people	NOUN
ijtc-58	45	46	and	and	CCONJ
ijtc-58	45	47	machines	machine	NOUN
ijtc-58	45	48	(	(	PUNCT
ijtc-58	45	49	davies	davy	NOUN
ijtc-58	45	50	,	,	PUNCT
ijtc-58	45	51	2015	2015	NUM
ijtc-58	45	52	;	;	PUNCT
ijtc-58	45	53	liu	liu	PROPN
ijtc-58	45	54	and	and	CCONJ
ijtc-58	45	55	xu	xu	PROPN
ijtc-58	45	56	,	,	PUNCT
ijtc-58	45	57	2017	2017	NUM
ijtc-58	45	58	)	)	PUNCT
ijtc-58	45	59	.	.	PUNCT
ijtc-58	46	1	it	it	PRON
ijtc-58	46	2	is	be	AUX
ijtc-58	46	3	trusted	trust	VERB
ijtc-58	46	4	that	that	SCONJ
ijtc-58	46	5	this	this	DET
ijtc-58	46	6	period	period	NOUN
ijtc-58	46	7	will	will	AUX
ijtc-58	46	8	influence	influence	VERB
ijtc-58	46	9	work	work	NOUN
ijtc-58	46	10	helplessness	helplessness	NOUN
ijtc-58	46	11	(	(	PUNCT
ijtc-58	46	12	seele	seele	PROPN
ijtc-58	46	13	p	p	PROPN
ijtc-58	46	14	,	,	PUNCT
ijtc-58	46	15	2016	2016	NUM
ijtc-58	46	16	)	)	PUNCT
ijtc-58	46	17	,	,	PUNCT
ijtc-58	46	18	particularly	particularly	ADV
ijtc-58	46	19	among	among	ADP
ijtc-58	46	20	graduates	graduate	NOUN
ijtc-58	46	21	.	.	PUNCT
ijtc-58	47	1	work	work	NOUN
ijtc-58	47	2	recently	recently	ADV
ijtc-58	47	3	done	do	VERB
ijtc-58	47	4	by	by	ADP
ijtc-58	47	5	people	people	NOUN
ijtc-58	47	6	will	will	AUX
ijtc-58	47	7	to	to	ADP
ijtc-58	47	8	a	a	DET
ijtc-58	47	9	great	great	ADJ
ijtc-58	47	10	extent	extent	NOUN
ijtc-58	47	11	be	be	AUX
ijtc-58	47	12	supplanted	supplant	VERB
ijtc-58	47	13	by	by	ADP
ijtc-58	47	14	computerization	computerization	NOUN
ijtc-58	47	15	(	(	PUNCT
ijtc-58	47	16	christ	christ	PROPN
ijtc-58	47	17	kl	kl	PROPN
ijtc-58	47	18	,	,	PUNCT
ijtc-58	47	19	burritt	burritt	X
ijtc-58	47	20	rl	rl	PROPN
ijtc-58	47	21	,	,	PUNCT
ijtc-58	47	22	2015	2015	NUM
ijtc-58	47	23	)	)	PUNCT
ijtc-58	47	24	.	.	PUNCT
ijtc-58	48	1	their	their	PRON
ijtc-58	48	2	exploration	exploration	NOUN
ijtc-58	48	3	found	find	VERB
ijtc-58	48	4	that	that	SCONJ
ijtc-58	48	5	somewhat	somewhat	ADV
ijtc-58	48	6	less	less	ADJ
ijtc-58	48	7	than	than	ADP
ijtc-58	48	8	half	half	NOUN
ijtc-58	48	9	of	of	ADP
ijtc-58	48	10	the	the	DET
ijtc-58	48	11	employments	employment	NOUN
ijtc-58	48	12	in	in	ADP
ijtc-58	48	13	the	the	DET
ijtc-58	48	14	us	us	PROPN
ijtc-58	48	15	are	be	AUX
ijtc-58	48	16	presented	present	VERB
ijtc-58	48	17	to	to	ADP
ijtc-58	48	18	the	the	DET
ijtc-58	48	19	danger	danger	NOUN
ijtc-58	48	20	of	of	ADP
ijtc-58	48	21	being	be	AUX
ijtc-58	48	22	inefficient	inefficient	ADJ
ijtc-58	48	23	because	because	SCONJ
ijtc-58	48	24	industry	industry	NOUN
ijtc-58	48	25	4.0	4.0	NUM
ijtc-58	48	26	because	because	SCONJ
ijtc-58	48	27	robots	robot	NOUN
ijtc-58	48	28	can	can	AUX
ijtc-58	48	29	perform	perform	VERB
ijtc-58	48	30	routine	routine	ADJ
ijtc-58	48	31	assignments	assignment	NOUN
ijtc-58	48	32	as	as	ADV
ijtc-58	48	33	well	well	ADV
ijtc-58	48	34	as	as	ADP
ijtc-58	48	35	refined	refine	VERB
ijtc-58	48	36	obligations	obligation	NOUN
ijtc-58	48	37	outside	outside	ADP
ijtc-58	48	38	daily	daily	ADJ
ijtc-58	48	39	practice	practice	NOUN
ijtc-58	48	40	.	.	PUNCT
ijtc-58	49	1	their	their	PRON
ijtc-58	49	2	discoveries	discovery	NOUN
ijtc-58	49	3	suggest	suggest	VERB
ijtc-58	49	4	that	that	SCONJ
ijtc-58	49	5	while	while	SCONJ
ijtc-58	49	6	industry	industry	NOUN
ijtc-58	49	7	4.0	4.0	NUM
ijtc-58	49	8	gives	give	VERB
ijtc-58	49	9	a	a	DET
ijtc-58	49	10	chance	chance	NOUN
ijtc-58	49	11	to	to	ADP
ijtc-58	49	12	the	the	DET
ijtc-58	49	13	individuals	individual	NOUN
ijtc-58	49	14	who	who	PRON
ijtc-58	49	15	are	be	AUX
ijtc-58	49	16	prepared	prepared	ADJ
ijtc-58	49	17	to	to	PART
ijtc-58	49	18	acknowledge	acknowledge	VERB
ijtc-58	49	19	it	it	PRON
ijtc-58	49	20	,	,	PUNCT
ijtc-58	49	21	this	this	DET
ijtc-58	49	22	period	period	NOUN
ijtc-58	49	23	likewise	likewise	ADV
ijtc-58	49	24	presents	present	VERB
ijtc-58	49	25	extraordinary	extraordinary	ADJ
ijtc-58	49	26	difficulties	difficulty	NOUN
ijtc-58	49	27	for	for	ADP
ijtc-58	49	28	the	the	DET
ijtc-58	49	29	conventional	conventional	ADJ
ijtc-58	49	30	calling	calling	NOUN
ijtc-58	49	31	,	,	PUNCT
ijtc-58	49	32	including	include	VERB
ijtc-58	49	33	the	the	DET
ijtc-58	49	34	bookkeeping	bookkeeping	NOUN
ijtc-58	49	35	calling	call	VERB
ijtc-58	49	36	is	be	AUX
ijtc-58	49	37	no	no	DET
ijtc-58	49	38	special	special	ADJ
ijtc-58	49	39	case	case	NOUN
ijtc-58	49	40	.	.	PUNCT
ijtc-58	50	1	in	in	ADP
ijtc-58	50	2	the	the	DET
ijtc-58	50	3	bookkeeping	bookkeeping	NOUN
ijtc-58	50	4	calling	calling	NOUN
ijtc-58	50	5	,	,	PUNCT
ijtc-58	50	6	bookkeepers	bookkeeper	NOUN
ijtc-58	50	7	can	can	AUX
ijtc-58	50	8	get	get	VERB
ijtc-58	50	9	ready	ready	ADJ
ijtc-58	50	10	for	for	ADP
ijtc-58	50	11	another	another	DET
ijtc-58	50	12	time	time	NOUN
ijtc-58	50	13	by	by	ADP
ijtc-58	50	14	bringing	bring	VERB
ijtc-58	50	15	issues	issue	NOUN
ijtc-58	50	16	to	to	ADP
ijtc-58	50	17	light	light	NOUN
ijtc-58	50	18	,	,	PUNCT
ijtc-58	50	19	building	build	VERB
ijtc-58	50	20	information	information	NOUN
ijtc-58	50	21	through	through	ADP
ijtc-58	50	22	expert	expert	NOUN
ijtc-58	50	23	improvement	improvement	NOUN
ijtc-58	50	24	and	and	CCONJ
ijtc-58	50	25	proceeding	proceed	VERB
ijtc-58	50	26	with	with	ADP
ijtc-58	50	27	training	training	NOUN
ijtc-58	50	28	,	,	PUNCT
ijtc-58	50	29	empowering	empower	VERB
ijtc-58	50	30	the	the	DET
ijtc-58	50	31	advancement	advancement	NOUN
ijtc-58	50	32	of	of	ADP
ijtc-58	50	33	abilities	ability	NOUN
ijtc-58	50	34	in	in	ADP
ijtc-58	50	35	new	new	ADJ
ijtc-58	50	36	contestants	contestant	NOUN
ijtc-58	50	37	,	,	PUNCT
ijtc-58	50	38	and	and	CCONJ
ijtc-58	50	39	working	work	VERB
ijtc-58	50	40	together	together	ADV
ijtc-58	50	41	with	with	ADP
ijtc-58	50	42	different	different	ADJ
ijtc-58	50	43	experts	expert	NOUN
ijtc-58	50	44	(	(	PUNCT
ijtc-58	50	45	cooper	cooper	NOUN
ijtc-58	50	46	,	,	PUNCT
ijtc-58	50	47	2015	2015	NUM
ijtc-58	50	48	)	)	PUNCT
ijtc-58	50	49	.	.	PUNCT
ijtc-58	51	1	representing	represent	VERB
ijtc-58	51	2	framework	framework	NOUN
ijtc-58	51	3	mix	mix	NOUN
ijtc-58	51	4	in	in	ADP
ijtc-58	51	5	industry	industry	NOUN
ijtc-58	51	6	4.0	4.0	NUM
ijtc-58	51	7	is	be	AUX
ijtc-58	51	8	probably	probably	ADV
ijtc-58	51	9	going	go	VERB
ijtc-58	51	10	to	to	PART
ijtc-58	51	11	be	be	AUX
ijtc-58	51	12	at	at	ADP
ijtc-58	51	13	an	an	DET
ijtc-58	51	14	elevated	elevated	ADJ
ijtc-58	51	15	level	level	NOUN
ijtc-58	51	16	,	,	PUNCT
ijtc-58	51	17	and	and	CCONJ
ijtc-58	51	18	association	association	NOUN
ijtc-58	51	19	with	with	ADP
ijtc-58	51	20	neighborhood	neighborhood	NOUN
ijtc-58	51	21	bookkeeping	bookkeeping	NOUN
ijtc-58	51	22	issues	issue	NOUN
ijtc-58	51	23	in	in	ADP
ijtc-58	51	24	the	the	DET
ijtc-58	51	25	business	business	NOUN
ijtc-58	51	26	condition	condition	NOUN
ijtc-58	51	27	will	will	AUX
ijtc-58	51	28	be	be	AUX
ijtc-58	51	29	at	at	ADP
ijtc-58	51	30	a	a	DET
ijtc-58	51	31	significant	significant	ADJ
ijtc-58	51	32	level	level	NOUN
ijtc-58	51	33	of	of	ADP
ijtc-58	51	34	availability	availability	NOUN
ijtc-58	51	35	(	(	PUNCT
ijtc-58	51	36	kagermann	kagermann	PROPN
ijtc-58	51	37	,	,	PUNCT
ijtc-58	51	38	2014	2014	NUM
ijtc-58	51	39	)	)	PUNCT
ijtc-58	51	40	.	.	PUNCT
ijtc-58	52	1	industry	industry	NOUN
ijtc-58	52	2	4.0	4.0	NUM
ijtc-58	52	3	is	be	AUX
ijtc-58	52	4	relied	rely	VERB
ijtc-58	52	5	upon	upon	SCONJ
ijtc-58	52	6	to	to	PART
ijtc-58	52	7	impact	impact	NOUN
ijtc-58	52	8	bookkeeping	bookkeeping	NOUN
ijtc-58	52	9	rehearses	rehearse	NOUN
ijtc-58	52	10	because	because	SCONJ
ijtc-58	52	11	bookkeepers	bookkeeper	NOUN
ijtc-58	52	12	can	can	AUX
ijtc-58	52	13	acquire	acquire	VERB
ijtc-58	52	14	information	information	NOUN
ijtc-58	52	15	that	that	PRON
ijtc-58	52	16	beforehand	beforehand	ADV
ijtc-58	52	17	could	could	AUX
ijtc-58	52	18	n't	not	PART
ijtc-58	52	19	be	be	AUX
ijtc-58	52	20	gotten	get	VERB
ijtc-58	52	21	progressively	progressively	ADV
ijtc-58	52	22	,	,	PUNCT
ijtc-58	52	23	improve	improve	VERB
ijtc-58	52	24	information	information	NOUN
ijtc-58	52	25	quality	quality	NOUN
ijtc-58	52	26	through	through	ADP
ijtc-58	52	27	more	more	ADV
ijtc-58	52	28	noteworthy	noteworthy	ADJ
ijtc-58	52	29	exactness	exactness	NOUN
ijtc-58	52	30	and	and	CCONJ
ijtc-58	52	31	practicality	practicality	NOUN
ijtc-58	52	32	in	in	ADP
ijtc-58	52	33	improving	improve	VERB
ijtc-58	52	34	information	information	NOUN
ijtc-58	52	35	proficiency	proficiency	NOUN
ijtc-58	52	36	and	and	CCONJ
ijtc-58	52	37	information	information	NOUN
ijtc-58	52	38	confirmation	confirmation	NOUN
ijtc-58	52	39	,	,	PUNCT
ijtc-58	52	40	just	just	ADV
ijtc-58	52	41	as	as	ADP
ijtc-58	52	42	other	other	ADJ
ijtc-58	52	43	dynamic	dynamic	ADJ
ijtc-58	52	44	objectives	objective	NOUN
ijtc-58	52	45	.	.	PUNCT
ijtc-58	53	1	moreover	moreover	ADV
ijtc-58	53	2	,	,	PUNCT
ijtc-58	53	3	this	this	DET
ijtc-58	53	4	period	period	NOUN
ijtc-58	53	5	is	be	AUX
ijtc-58	53	6	relied	rely	VERB
ijtc-58	53	7	upon	upon	SCONJ
ijtc-58	53	8	to	to	PART
ijtc-58	53	9	expand	expand	VERB
ijtc-58	53	10	the	the	DET
ijtc-58	53	11	believability	believability	NOUN
ijtc-58	53	12	and	and	CCONJ
ijtc-58	53	13	pertinence	pertinence	NOUN
ijtc-58	53	14	of	of	ADP
ijtc-58	53	15	revealing	reveal	VERB
ijtc-58	53	16	(	(	PUNCT
ijtc-58	53	17	burritt	burritt	NOUN
ijtc-58	53	18	and	and	CCONJ
ijtc-58	53	19	christ	christ	PROPN
ijtc-58	53	20	,	,	PUNCT
ijtc-58	53	21	2016	2016	NUM
ijtc-58	53	22	)	)	PUNCT
ijtc-58	53	23	.	.	PUNCT
ijtc-58	54	1	to	to	PART
ijtc-58	54	2	put	put	VERB
ijtc-58	54	3	it	it	PRON
ijtc-58	54	4	plainly	plainly	ADV
ijtc-58	54	5	,	,	PUNCT
ijtc-58	54	6	bookkeepers	bookkeeper	NOUN
ijtc-58	54	7	will	will	AUX
ijtc-58	54	8	have	have	VERB
ijtc-58	54	9	the	the	DET
ijtc-58	54	10	chance	chance	NOUN
ijtc-58	54	11	to	to	PART
ijtc-58	54	12	be	be	AUX
ijtc-58	54	13	less	less	ADV
ijtc-58	54	14	engaged	engaged	ADJ
ijtc-58	54	15	with	with	ADP
ijtc-58	54	16	robotized	robotize	VERB
ijtc-58	54	17	activities	activity	NOUN
ijtc-58	54	18	and	and	CCONJ
ijtc-58	54	19	spotlight	spotlight	VERB
ijtc-58	54	20	more	more	ADJ
ijtc-58	54	21	on	on	ADP
ijtc-58	54	22	enormous	enormous	ADJ
ijtc-58	54	23	picture	picture	NOUN
ijtc-58	54	24	systems	system	NOUN
ijtc-58	54	25	,	,	PUNCT
ijtc-58	54	26	for	for	ADP
ijtc-58	54	27	example	example	NOUN
ijtc-58	54	28	,	,	PUNCT
ijtc-58	54	29	asset	asset	NOUN
ijtc-58	54	30	productivity	productivity	NOUN
ijtc-58	54	31	.	.	PUNCT
ijtc-58	55	1	in	in	ADP
ijtc-58	55	2	any	any	DET
ijtc-58	55	3	case	case	NOUN
ijtc-58	55	4	,	,	PUNCT
ijtc-58	55	5	bookkeepers	bookkeeper	NOUN
ijtc-58	55	6	need	need	VERB
ijtc-58	55	7	involvement	involvement	NOUN
ijtc-58	55	8	with	with	ADP
ijtc-58	55	9	innovation	innovation	NOUN
ijtc-58	55	10	to	to	PART
ijtc-58	55	11	stay	stay	VERB
ijtc-58	55	12	in	in	ADP
ijtc-58	55	13	solid	solid	ADJ
ijtc-58	55	14	interest	interest	NOUN
ijtc-58	55	15	.	.	PUNCT
ijtc-58	56	1	for	for	ADP
ijtc-58	56	2	newcomers	newcomer	NOUN
ijtc-58	56	3	to	to	ADP
ijtc-58	56	4	the	the	DET
ijtc-58	56	5	bookkeeping	bookkeeping	NOUN
ijtc-58	56	6	calling	calling	NOUN
ijtc-58	56	7	,	,	PUNCT
ijtc-58	56	8	proficient	proficient	ADJ
ijtc-58	56	9	bodies	body	NOUN
ijtc-58	56	10	can	can	AUX
ijtc-58	56	11	help	help	VERB
ijtc-58	56	12	scholastics	scholastic	NOUN
ijtc-58	56	13	and	and	CCONJ
ijtc-58	56	14	colleges	college	NOUN
ijtc-58	56	15	in	in	ADP
ijtc-58	56	16	giving	give	VERB
ijtc-58	56	17	pertinent	pertinent	ADJ
ijtc-58	56	18	educational	educational	ADJ
ijtc-58	56	19	plans	plan	NOUN
ijtc-58	56	20	to	to	PART
ijtc-58	56	21	graduates	graduate	NOUN
ijtc-58	56	22	who	who	PRON
ijtc-58	56	23	may	may	AUX
ijtc-58	56	24	need	need	VERB
ijtc-58	56	25	to	to	PART
ijtc-58	56	26	battle	battle	VERB
ijtc-58	56	27	with	with	ADP
ijtc-58	56	28	the	the	DET
ijtc-58	56	29	industrial	industrial	ADJ
ijtc-58	56	30	4.0	4.0	NUM
ijtc-58	56	31	time	time	NOUN
ijtc-58	56	32	since	since	SCONJ
ijtc-58	56	33	it	it	PRON
ijtc-58	56	34	includes	include	VERB
ijtc-58	56	35	new	new	ADJ
ijtc-58	56	36	computerized	computerized	ADJ
ijtc-58	56	37	network	network	NOUN
ijtc-58	56	38	.	.	PUNCT
ijtc-58	57	1	regularly	regularly	ADV
ijtc-58	57	2	,	,	PUNCT
ijtc-58	57	3	researchers	researcher	NOUN
ijtc-58	57	4	and	and	CCONJ
ijtc-58	57	5	colleges	college	NOUN
ijtc-58	57	6	react	react	VERB
ijtc-58	57	7	by	by	ADP
ijtc-58	57	8	changing	change	VERB
ijtc-58	57	9	existing	exist	VERB
ijtc-58	57	10	course	course	NOUN
ijtc-58	57	11	content	content	NOUN
ijtc-58	57	12	or	or	CCONJ
ijtc-58	57	13	presenting	present	VERB
ijtc-58	57	14	new	new	ADJ
ijtc-58	57	15	courses	course	NOUN
ijtc-58	57	16	and	and	CCONJ
ijtc-58	57	17	instructing	instruct	VERB
ijtc-58	57	18	strategies	strategy	NOUN
ijtc-58	57	19	to	to	PART
ijtc-58	57	20	defeat	defeat	VERB
ijtc-58	57	21	new	new	ADJ
ijtc-58	57	22	conditions	condition	NOUN
ijtc-58	57	23	.	.	PUNCT
ijtc-58	58	1	the	the	DET
ijtc-58	58	2	activity	activity	NOUN
ijtc-58	58	3	is	be	AUX
ijtc-58	58	4	planned	plan	VERB
ijtc-58	58	5	to	to	PART
ijtc-58	58	6	expand	expand	VERB
ijtc-58	58	7	the	the	DET
ijtc-58	58	8	employability	employability	NOUN
ijtc-58	58	9	of	of	ADP
ijtc-58	58	10	their	their	PRON
ijtc-58	58	11	alumni	alumnus	NOUN
ijtc-58	58	12	.	.	PUNCT
ijtc-58	59	1	this	this	PRON
ijtc-58	59	2	is	be	AUX
ijtc-58	59	3	conceivable	conceivable	ADJ
ijtc-58	59	4	through	through	ADP
ijtc-58	59	5	putting	put	VERB
ijtc-58	59	6	resources	resource	NOUN
ijtc-58	59	7	into	into	ADP
ijtc-58	59	8	innovation	innovation	NOUN
ijtc-58	59	9	for	for	ADP
ijtc-58	59	10	functional	functional	ADJ
ijtc-58	59	11	experience	experience	NOUN
ijtc-58	59	12	and	and	CCONJ
ijtc-58	59	13	furnishing	furnish	VERB
ijtc-58	59	14	involvement	involvement	NOUN
ijtc-58	59	15	in	in	ADP
ijtc-58	59	16	pretending	pretend	VERB
ijtc-58	59	17	in	in	ADP
ijtc-58	59	18	the	the	DET
ijtc-58	59	19	industry	industry	NOUN
ijtc-58	59	20	4.0	4.0	NUM
ijtc-58	59	21	situation	situation	NOUN
ijtc-58	59	22	.	.	PUNCT
ijtc-58	60	1	accordingly	accordingly	ADV
ijtc-58	60	2	,	,	PUNCT
ijtc-58	60	3	working	work	VERB
ijtc-58	60	4	with	with	ADP
ijtc-58	60	5	proficient	proficient	ADJ
ijtc-58	60	6	bodies	body	NOUN
ijtc-58	60	7	and	and	CCONJ
ijtc-58	60	8	bookkeepers	bookkeeper	NOUN
ijtc-58	60	9	can	can	AUX
ijtc-58	60	10	help	help	VERB
ijtc-58	60	11	scholastics	scholastic	NOUN
ijtc-58	60	12	and	and	CCONJ
ijtc-58	60	13	colleges	college	NOUN
ijtc-58	60	14	in	in	ADP
ijtc-58	60	15	conveying	convey	VERB
ijtc-58	60	16	courses	course	NOUN
ijtc-58	60	17	appropriate	appropriate	ADJ
ijtc-58	60	18	for	for	ADP
ijtc-58	60	19	bookkeeping	bookkeepe	VERB
ijtc-58	60	20	graduates	graduate	NOUN
ijtc-58	60	21	to	to	PART
ijtc-58	60	22	be	be	AUX
ijtc-58	60	23	significant	significant	ADJ
ijtc-58	60	24	in	in	ADP
ijtc-58	60	25	the	the	DET
ijtc-58	60	26	industrial	industrial	ADJ
ijtc-58	60	27	4.0	4.0	NUM
ijtc-58	60	28	time	time	NOUN
ijtc-58	60	29	.	.	PUNCT
ijtc-58	61	1	in	in	ADP
ijtc-58	61	2	this	this	DET
ijtc-58	61	3	expectations	expectation	NOUN
ijtc-58	61	4	and	and	CCONJ
ijtc-58	61	5	standards	standard	NOUN
ijtc-58	61	6	for	for	ADP
ijtc-58	61	7	accounting	accounting	NOUN
ijtc-58	61	8	professions	profession	NOUN
ijtc-58	61	9	and	and	CCONJ
ijtc-58	61	10	implications	implication	NOUN
ijtc-58	61	11	in	in	ADP
ijtc-58	61	12	the	the	DET
ijtc-58	61	13	learning	learning	NOUN
ijtc-58	61	14	pattern	pattern	NOUN
ijtc-58	61	15	in	in	ADP
ijtc-58	61	16	industrial	industrial	ADJ
ijtc-58	61	17	4.0	4.0	NUM
ijtc-58	61	18	supriadi	supriadi	NOUN
ijtc-58	61	19	,	,	PUNCT
ijtc-58	61	20	rahardjo	rahardjo	PROPN
ijtc-58	61	21	,	,	PUNCT
ijtc-58	61	22	suprihandari	suprihandari	VERB
ijtc-58	61	23	69	69	NUM
ijtc-58	61	24	|	|	ADV
ijtc-58	61	25	ilomata	ilomata	PROPN
ijtc-58	61	26	international	international	ADJ
ijtc-58	61	27	journal	journal	NOUN
ijtc-58	61	28	of	of	ADP
ijtc-58	61	29	tax	tax	PROPN
ijtc-58	61	30	&	&	CCONJ
ijtc-58	61	31	accounting	accounting	PROPN
ijtc-58	61	32	vol	vol	NOUN
ijtc-58	61	33	.	.	PROPN
ijtc-58	62	1	1	1	NUM
ijtc-58	62	2	no	no	NOUN
ijtc-58	62	3	.	.	NOUN
ijtc-58	62	4	2	2	NUM
ijtc-58	62	5	march	march	PROPN
ijtc-58	62	6	2020	2020	NUM
ijtc-58	62	7	manner	manner	NOUN
ijtc-58	62	8	,	,	PUNCT
ijtc-58	62	9	bookkeeping	bookkeeping	NOUN
ijtc-58	62	10	graduates	graduate	NOUN
ijtc-58	62	11	must	must	AUX
ijtc-58	62	12	be	be	AUX
ijtc-58	62	13	prepared	prepare	VERB
ijtc-58	62	14	at	at	ADP
ijtc-58	62	15	colleges	college	NOUN
ijtc-58	62	16	to	to	PART
ijtc-58	62	17	become	become	VERB
ijtc-58	62	18	qualified	qualified	ADJ
ijtc-58	62	19	workers	worker	NOUN
ijtc-58	62	20	who	who	PRON
ijtc-58	62	21	can	can	AUX
ijtc-58	62	22	conquer	conquer	VERB
ijtc-58	62	23	the	the	DET
ijtc-58	62	24	groundwork	groundwork	NOUN
ijtc-58	62	25	for	for	ADP
ijtc-58	62	26	confronting	confront	VERB
ijtc-58	62	27	industry	industry	NOUN
ijtc-58	62	28	4.0	4.0	NUM
ijtc-58	62	29	(	(	PUNCT
ijtc-58	62	30	wübbeke	wübbeke	PROPN
ijtc-58	62	31	j	j	PROPN
ijtc-58	62	32	and	and	CCONJ
ijtc-58	62	33	conrad	conrad	PROPN
ijtc-58	62	34	b	b	PROPN
ijtc-58	62	35	,	,	PUNCT
ijtc-58	62	36	2015	2015	NUM
ijtc-58	62	37	)	)	PUNCT
ijtc-58	62	38	.	.	PUNCT
ijtc-58	63	1	portfolios	portfolio	NOUN
ijtc-58	63	2	in	in	ADP
ijtc-58	63	3	instructive	instructive	ADJ
ijtc-58	63	4	innovation	innovation	NOUN
ijtc-58	63	5	have	have	AUX
ijtc-58	63	6	gotten	get	VERB
ijtc-58	63	7	more	more	ADJ
ijtc-58	63	8	differing	differing	ADJ
ijtc-58	63	9	than	than	ADP
ijtc-58	63	10	any	any	DET
ijtc-58	63	11	other	other	ADJ
ijtc-58	63	12	time	time	NOUN
ijtc-58	63	13	in	in	ADP
ijtc-58	63	14	recent	recent	ADJ
ijtc-58	63	15	memory	memory	NOUN
ijtc-58	63	16	in	in	ADP
ijtc-58	63	17	light	light	NOUN
ijtc-58	63	18	of	of	ADP
ijtc-58	63	19	the	the	DET
ijtc-58	63	20	fact	fact	NOUN
ijtc-58	63	21	that	that	SCONJ
ijtc-58	63	22	different	different	ADJ
ijtc-58	63	23	kinds	kind	NOUN
ijtc-58	63	24	of	of	ADP
ijtc-58	63	25	programming	programming	NOUN
ijtc-58	63	26	are	be	AUX
ijtc-58	63	27	presently	presently	ADV
ijtc-58	63	28	accessible	accessible	ADJ
ijtc-58	63	29	to	to	PART
ijtc-58	63	30	help	help	VERB
ijtc-58	63	31	scholastics	scholastic	NOUN
ijtc-58	63	32	in	in	ADP
ijtc-58	63	33	making	make	VERB
ijtc-58	63	34	educating	educate	VERB
ijtc-58	63	35	and	and	CCONJ
ijtc-58	63	36	learning	learn	VERB
ijtc-58	63	37	encounters	encounter	VERB
ijtc-58	63	38	all	all	DET
ijtc-58	63	39	the	the	DET
ijtc-58	63	40	more	more	ADV
ijtc-58	63	41	convincing	convincing	ADJ
ijtc-58	63	42	.	.	PUNCT
ijtc-58	64	1	the	the	DET
ijtc-58	64	2	digitalization	digitalization	NOUN
ijtc-58	64	3	of	of	ADP
ijtc-58	64	4	training	training	NOUN
ijtc-58	64	5	has	have	AUX
ijtc-58	64	6	given	give	VERB
ijtc-58	64	7	more	more	ADJ
ijtc-58	64	8	options	option	NOUN
ijtc-58	64	9	in	in	ADP
ijtc-58	64	10	contrast	contrast	NOUN
ijtc-58	64	11	to	to	ADP
ijtc-58	64	12	scholastics	scholastic	NOUN
ijtc-58	64	13	in	in	ADP
ijtc-58	64	14	their	their	PRON
ijtc-58	64	15	educating	educate	VERB
ijtc-58	64	16	and	and	CCONJ
ijtc-58	64	17	learning	learn	VERB
ijtc-58	64	18	strategies	strategy	NOUN
ijtc-58	64	19	(	(	PUNCT
ijtc-58	64	20	burrit	burrit	NOUN
ijtc-58	64	21	and	and	CCONJ
ijtc-58	64	22	roger	roger	PROPN
ijtc-58	64	23	.	.	PROPN
ijtc-58	64	24	2016	2016	NUM
ijtc-58	64	25	)	)	PUNCT
ijtc-58	64	26	.	.	PUNCT
ijtc-58	65	1	apparently	apparently	ADV
ijtc-58	65	2	,	,	PUNCT
ijtc-58	65	3	this	this	PRON
ijtc-58	65	4	gives	give	VERB
ijtc-58	65	5	a	a	DET
ijtc-58	65	6	chance	chance	NOUN
ijtc-58	65	7	to	to	PART
ijtc-58	65	8	scholastics	scholastics	VERB
ijtc-58	65	9	to	to	PART
ijtc-58	65	10	devise	devise	VERB
ijtc-58	65	11	methodologies	methodology	NOUN
ijtc-58	65	12	to	to	PART
ijtc-58	65	13	scatter	scatter	VERB
ijtc-58	65	14	their	their	PRON
ijtc-58	65	15	insight	insight	NOUN
ijtc-58	65	16	to	to	ADP
ijtc-58	65	17	understudies	understudy	NOUN
ijtc-58	65	18	,	,	PUNCT
ijtc-58	65	19	in	in	ADP
ijtc-58	65	20	a	a	DET
ijtc-58	65	21	way	way	NOUN
ijtc-58	65	22	that	that	PRON
ijtc-58	65	23	is	be	AUX
ijtc-58	65	24	significant	significant	ADJ
ijtc-58	65	25	and	and	CCONJ
ijtc-58	65	26	pragmatic	pragmatic	ADJ
ijtc-58	65	27	,	,	PUNCT
ijtc-58	65	28	with	with	ADP
ijtc-58	65	29	the	the	DET
ijtc-58	65	30	goal	goal	NOUN
ijtc-58	65	31	that	that	PRON
ijtc-58	65	32	graduates	graduate	NOUN
ijtc-58	65	33	will	will	AUX
ijtc-58	65	34	have	have	VERB
ijtc-58	65	35	the	the	DET
ijtc-58	65	36	option	option	NOUN
ijtc-58	65	37	to	to	PART
ijtc-58	65	38	adjust	adjust	VERB
ijtc-58	65	39	and	and	CCONJ
ijtc-58	65	40	stay	stay	VERB
ijtc-58	65	41	popular	popular	ADJ
ijtc-58	65	42	in	in	ADP
ijtc-58	65	43	reality	reality	NOUN
ijtc-58	65	44	(	(	PUNCT
ijtc-58	65	45	cormier	cormier	NOUN
ijtc-58	65	46	d	d	PROPN
ijtc-58	65	47	and	and	CCONJ
ijtc-58	65	48	magnan	magnan	NOUN
ijtc-58	65	49	m	m	PROPN
ijtc-58	65	50	,	,	PUNCT
ijtc-58	65	51	2015	2015	NUM
ijtc-58	65	52	)	)	PUNCT
ijtc-58	65	53	.	.	PUNCT
ijtc-58	66	1	be	be	AUX
ijtc-58	66	2	that	that	PRON
ijtc-58	66	3	as	as	SCONJ
ijtc-58	66	4	it	it	PRON
ijtc-58	66	5	may	may	AUX
ijtc-58	66	6	,	,	PUNCT
ijtc-58	66	7	the	the	DET
ijtc-58	66	8	instructing	instructing	NOUN
ijtc-58	66	9	and	and	CCONJ
ijtc-58	66	10	learning	learn	VERB
ijtc-58	66	11	procedure	procedure	NOUN
ijtc-58	66	12	must	must	AUX
ijtc-58	66	13	be	be	AUX
ijtc-58	66	14	successful	successful	ADJ
ijtc-58	66	15	when	when	SCONJ
ijtc-58	66	16	scholastics	scholastic	NOUN
ijtc-58	66	17	and	and	CCONJ
ijtc-58	66	18	colleges	college	NOUN
ijtc-58	66	19	know	know	VERB
ijtc-58	66	20	the	the	DET
ijtc-58	66	21	desires	desire	NOUN
ijtc-58	66	22	for	for	ADP
ijtc-58	66	23	business	business	NOUN
ijtc-58	66	24	visionaries	visionary	NOUN
ijtc-58	66	25	bookkeeping	bookkeepe	VERB
ijtc-58	66	26	graduates	graduate	NOUN
ijtc-58	66	27	in	in	ADP
ijtc-58	66	28	the	the	DET
ijtc-58	66	29	coming	coming	ADJ
ijtc-58	66	30	time	time	NOUN
ijtc-58	66	31	.	.	PUNCT
ijtc-58	67	1	method	method	NOUN
ijtc-58	67	2	in	in	ADP
ijtc-58	67	3	the	the	DET
ijtc-58	67	4	examination	examination	NOUN
ijtc-58	67	5	procedure	procedure	NOUN
ijtc-58	67	6	methodology	methodology	NOUN
ijtc-58	67	7	,	,	PUNCT
ijtc-58	67	8	a	a	DET
ijtc-58	67	9	lot	lot	NOUN
ijtc-58	67	10	of	of	ADP
ijtc-58	67	11	general	general	ADJ
ijtc-58	67	12	and	and	CCONJ
ijtc-58	67	13	explicit	explicit	ADJ
ijtc-58	67	14	logical	logical	ADJ
ijtc-58	67	15	strategies	strategy	NOUN
ijtc-58	67	16	that	that	PRON
ijtc-58	67	17	are	be	AUX
ijtc-58	67	18	psychological	psychological	ADJ
ijtc-58	67	19	are	be	AUX
ijtc-58	67	20	utilized	utilize	VERB
ijtc-58	67	21	.	.	PUNCT
ijtc-58	68	1	this	this	DET
ijtc-58	68	2	sort	sort	NOUN
ijtc-58	68	3	of	of	ADP
ijtc-58	68	4	research	research	NOUN
ijtc-58	68	5	is	be	AUX
ijtc-58	68	6	qualitative	qualitative	ADJ
ijtc-58	68	7	,	,	PUNCT
ijtc-58	68	8	where	where	SCONJ
ijtc-58	68	9	in	in	ADP
ijtc-58	68	10	contemplating	contemplate	VERB
ijtc-58	68	11	the	the	DET
ijtc-58	68	12	hypothetical	hypothetical	ADJ
ijtc-58	68	13	position	position	NOUN
ijtc-58	68	14	and	and	CCONJ
ijtc-58	68	15	the	the	DET
ijtc-58	68	16	ebb	ebb	NOUN
ijtc-58	68	17	and	and	CCONJ
ijtc-58	68	18	flow	flow	NOUN
ijtc-58	68	19	condition	condition	NOUN
ijtc-58	68	20	of	of	ADP
ijtc-58	68	21	bookkeeping	bookkeeping	NOUN
ijtc-58	68	22	tasks	task	NOUN
ijtc-58	68	23	,	,	PUNCT
ijtc-58	68	24	the	the	DET
ijtc-58	68	25	utilization	utilization	NOUN
ijtc-58	68	26	of	of	ADP
ijtc-58	68	27	hypothetical	hypothetical	ADJ
ijtc-58	68	28	speculation	speculation	NOUN
ijtc-58	68	29	techniques	technique	NOUN
ijtc-58	68	30	,	,	PUNCT
ijtc-58	68	31	gathering	gathering	NOUN
ijtc-58	68	32	,	,	PUNCT
ijtc-58	68	33	correlation	correlation	NOUN
ijtc-58	68	34	investigation	investigation	NOUN
ijtc-58	68	35	and	and	CCONJ
ijtc-58	68	36	combination	combination	NOUN
ijtc-58	68	37	,	,	PUNCT
ijtc-58	68	38	perception	perception	NOUN
ijtc-58	68	39	,	,	PUNCT
ijtc-58	68	40	and	and	CCONJ
ijtc-58	68	41	verifiable	verifiable	ADJ
ijtc-58	68	42	methodologies	methodology	NOUN
ijtc-58	68	43	are	be	AUX
ijtc-58	68	44	actualized	actualize	VERB
ijtc-58	68	45	.	.	PUNCT
ijtc-58	69	1	improved	improve	VERB
ijtc-58	69	2	meaning	meaning	NOUN
ijtc-58	69	3	of	of	ADP
ijtc-58	69	4	the	the	DET
ijtc-58	69	5	association	association	NOUN
ijtc-58	69	6	and	and	CCONJ
ijtc-58	69	7	practice	practice	NOUN
ijtc-58	69	8	of	of	ADP
ijtc-58	69	9	bookkeeping	bookkeeping	NOUN
ijtc-58	69	10	tasks	task	NOUN
ijtc-58	69	11	utilizing	utilize	VERB
ijtc-58	69	12	the	the	DET
ijtc-58	69	13	strategies	strategy	NOUN
ijtc-58	69	14	for	for	ADP
ijtc-58	69	15	acceptance	acceptance	NOUN
ijtc-58	69	16	and	and	CCONJ
ijtc-58	69	17	finding	finding	NOUN
ijtc-58	69	18	,	,	PUNCT
ijtc-58	69	19	gathering	gathering	NOUN
ijtc-58	69	20	,	,	PUNCT
ijtc-58	69	21	hypothetical	hypothetical	ADJ
ijtc-58	69	22	speculations	speculation	NOUN
ijtc-58	69	23	.	.	PUNCT
ijtc-58	70	1	unmistakable	unmistakable	ADJ
ijtc-58	70	2	technique	technique	NOUN
ijtc-58	70	3	is	be	AUX
ijtc-58	70	4	utilized	utilize	VERB
ijtc-58	70	5	to	to	PART
ijtc-58	70	6	give	give	VERB
ijtc-58	70	7	an	an	DET
ijtc-58	70	8	outline	outline	NOUN
ijtc-58	70	9	to	to	PART
ijtc-58	70	10	speak	speak	VERB
ijtc-58	70	11	to	to	ADP
ijtc-58	70	12	the	the	DET
ijtc-58	70	13	aftereffects	aftereffect	NOUN
ijtc-58	70	14	of	of	ADP
ijtc-58	70	15	the	the	DET
ijtc-58	70	16	investigation	investigation	NOUN
ijtc-58	70	17	.	.	PUNCT
ijtc-58	71	1	result	result	NOUN
ijtc-58	71	2	and	and	CCONJ
ijtc-58	71	3	discussion	discussion	NOUN
ijtc-58	71	4	from	from	ADP
ijtc-58	71	5	the	the	DET
ijtc-58	71	6	accountant	accountant	NOUN
ijtc-58	71	7	's	's	PART
ijtc-58	71	8	position	position	NOUN
ijtc-58	71	9	description	description	NOUN
ijtc-58	71	10	,	,	PUNCT
ijtc-58	71	11	there	there	PRON
ijtc-58	71	12	are	be	VERB
ijtc-58	71	13	obstacles	obstacle	NOUN
ijtc-58	71	14	and	and	CCONJ
ijtc-58	71	15	impacts	impact	NOUN
ijtc-58	71	16	on	on	ADP
ijtc-58	71	17	accountants	accountant	NOUN
ijtc-58	71	18	'	'	PART
ijtc-58	71	19	careers	career	NOUN
ijtc-58	71	20	,	,	PUNCT
ijtc-58	71	21	including	include	VERB
ijtc-58	71	22	where	where	SCONJ
ijtc-58	71	23	technology	technology	NOUN
ijtc-58	71	24	changes	change	VERB
ijtc-58	71	25	change	change	VERB
ijtc-58	71	26	business	business	NOUN
ijtc-58	71	27	as	as	ADV
ijtc-58	71	28	relevant	relevant	ADJ
ijtc-58	71	29	as	as	ADP
ijtc-58	71	30	many	many	ADJ
ijtc-58	71	31	assets	asset	NOUN
ijtc-58	71	32	that	that	PRON
ijtc-58	71	33	are	be	AUX
ijtc-58	71	34	in	in	ADP
ijtc-58	71	35	the	the	DET
ijtc-58	71	36	form	form	NOUN
ijtc-58	71	37	of	of	ADP
ijtc-58	71	38	"	"	PUNCT
ijtc-58	71	39	technology	technology	NOUN
ijtc-58	71	40	"	"	PUNCT
ijtc-58	71	41	and	and	CCONJ
ijtc-58	71	42	not	not	PART
ijtc-58	71	43	in	in	ADP
ijtc-58	71	44	physical	physical	ADJ
ijtc-58	71	45	form	form	NOUN
ijtc-58	71	46	,	,	PUNCT
ijtc-58	71	47	requiring	require	VERB
ijtc-58	71	48	less	less	ADJ
ijtc-58	71	49	hrt	hrt	PROPN
ijtc-58	71	50	counted	count	VERB
ijtc-58	71	51	,	,	PUNCT
ijtc-58	71	52	including	include	VERB
ijtc-58	71	53	accounting	accounting	NOUN
ijtc-58	71	54	staff	staff	NOUN
ijtc-58	71	55	,	,	PUNCT
ijtc-58	71	56	where	where	SCONJ
ijtc-58	71	57	the	the	DET
ijtc-58	71	58	company	company	NOUN
ijtc-58	71	59	has	have	VERB
ijtc-58	71	60	no	no	DET
ijtc-58	71	61	idea	idea	NOUN
ijtc-58	71	62	"	"	PUNCT
ijtc-58	71	63	place	place	NOUN
ijtc-58	71	64	"	"	PUNCT
ijtc-58	71	65	or	or	CCONJ
ijtc-58	71	66	"	"	PUNCT
ijtc-58	71	67	premises	premise	NOUN
ijtc-58	71	68	"	"	PUNCT
ijtc-58	71	69	because	because	SCONJ
ijtc-58	71	70	it	it	PRON
ijtc-58	71	71	is	be	AUX
ijtc-58	71	72	controlled	control	VERB
ijtc-58	71	73	through	through	ADP
ijtc-58	71	74	the	the	DET
ijtc-58	71	75	"	"	PUNCT
ijtc-58	71	76	virtual	virtual	ADJ
ijtc-58	71	77	office	office	NOUN
ijtc-58	71	78	"	"	PUNCT
ijtc-58	71	79	and	and	CCONJ
ijtc-58	71	80	most	most	ADV
ijtc-58	71	81	recently	recently	ADV
ijtc-58	71	82	about	about	ADP
ijtc-58	71	83	the	the	DET
ijtc-58	71	84	market	market	NOUN
ijtc-58	71	85	steps	step	NOUN
ijtc-58	71	86	and	and	CCONJ
ijtc-58	71	87	steps	step	NOUN
ijtc-58	71	88	to	to	PART
ijtc-58	71	89	sell	sell	VERB
ijtc-58	71	90	through	through	ADP
ijtc-58	71	91	the	the	DET
ijtc-58	71	92	"	"	PUNCT
ijtc-58	71	93	market	market	NOUN
ijtc-58	71	94	place	place	NOUN
ijtc-58	71	95	"	"	PUNCT
ijtc-58	71	96	or	or	CCONJ
ijtc-58	71	97	"	"	PUNCT
ijtc-58	71	98	online	online	ADJ
ijtc-58	71	99	store	store	NOUN
ijtc-58	71	100	"	"	PUNCT
ijtc-58	71	101	all	all	PRON
ijtc-58	71	102	of	of	ADP
ijtc-58	71	103	which	which	PRON
ijtc-58	71	104	will	will	AUX
ijtc-58	71	105	just	just	ADV
ijtc-58	71	106	be	be	AUX
ijtc-58	71	107	towards	towards	ADP
ijtc-58	71	108	the	the	DET
ijtc-58	71	109	point	point	NOUN
ijtc-58	71	110	of	of	ADP
ijtc-58	71	111	equilibrium	equilibrium	NOUN
ijtc-58	71	112	or	or	CCONJ
ijtc-58	71	113	new	new	ADJ
ijtc-58	71	114	equilibrium	equilibrium	NOUN
ijtc-58	71	115	which	which	PRON
ijtc-58	71	116	will	will	AUX
ijtc-58	71	117	later	later	ADV
ijtc-58	71	118	create	create	VERB
ijtc-58	71	119	own	own	ADJ
ijtc-58	71	120	standards	standard	NOUN
ijtc-58	71	121	.	.	PUNCT
ijtc-58	72	1	in	in	ADP
ijtc-58	72	2	the	the	DET
ijtc-58	72	3	next	next	ADJ
ijtc-58	72	4	five	five	NUM
ijtc-58	72	5	years	year	NOUN
ijtc-58	72	6	,	,	PUNCT
ijtc-58	72	7	where	where	SCONJ
ijtc-58	72	8	5	5	NUM
ijtc-58	72	9	g	g	NOUN
ijtc-58	72	10	technology	technology	NOUN
ijtc-58	72	11	in	in	ADP
ijtc-58	72	12	telecommunications	telecommunications	NOUN
ijtc-58	72	13	devices	device	NOUN
ijtc-58	72	14	has	have	AUX
ijtc-58	72	15	been	be	AUX
ijtc-58	72	16	fully	fully	ADV
ijtc-58	72	17	adopted	adopt	VERB
ijtc-58	72	18	,	,	PUNCT
ijtc-58	72	19	high	high	ADJ
ijtc-58	72	20	-	-	PUNCT
ijtc-58	72	21	speed	speed	NOUN
ijtc-58	72	22	internet	internet	NOUN
ijtc-58	72	23	connections	connection	NOUN
ijtc-58	72	24	per	per	ADP
ijtc-58	72	25	second	second	ADJ
ijtc-58	72	26	and	and	CCONJ
ijtc-58	72	27	human	human	ADJ
ijtc-58	72	28	hardware	hardware	NOUN
ijtc-58	72	29	have	have	AUX
ijtc-58	72	30	also	also	ADV
ijtc-58	72	31	been	be	AUX
ijtc-58	72	32	connected	connect	VERB
ijtc-58	72	33	both	both	CCONJ
ijtc-58	72	34	with	with	ADP
ijtc-58	72	35	iot	iot	NOUN
ijtc-58	72	36	or	or	CCONJ
ijtc-58	72	37	iop	iop	PROPN
ijtc-58	72	38	,	,	PUNCT
ijtc-58	72	39	which	which	PRON
ijtc-58	72	40	will	will	AUX
ijtc-58	72	41	change	change	VERB
ijtc-58	72	42	the	the	DET
ijtc-58	72	43	role	role	NOUN
ijtc-58	72	44	of	of	ADP
ijtc-58	72	45	accountants	accountant	NOUN
ijtc-58	72	46	replaced	replace	VERB
ijtc-58	72	47	by	by	ADP
ijtc-58	72	48	ai	ai	PROPN
ijtc-58	72	49	(	(	PUNCT
ijtc-58	72	50	artificial	artificial	ADJ
ijtc-58	72	51	intelligence	intelligence	NOUN
ijtc-58	72	52	)	)	PUNCT
ijtc-58	72	53	technology	technology	NOUN
ijtc-58	72	54	.	.	PUNCT
ijtc-58	73	1	as	as	ADV
ijtc-58	73	2	well	well	ADV
ijtc-58	73	3	as	as	ADP
ijtc-58	73	4	robotics	robotic	NOUN
ijtc-58	73	5	in	in	ADP
ijtc-58	73	6	doing	do	VERB
ijtc-58	73	7	the	the	DET
ijtc-58	73	8	fundamental	fundamental	ADJ
ijtc-58	73	9	accountant	accountant	NOUN
ijtc-58	73	10	's	's	PART
ijtc-58	73	11	job	job	NOUN
ijtc-58	73	12	,	,	PUNCT
ijtc-58	73	13	namely	namely	ADV
ijtc-58	73	14	recording	recording	NOUN
ijtc-58	73	15	transactions	transaction	NOUN
ijtc-58	73	16	,	,	PUNCT
ijtc-58	73	17	processing	processing	NOUN
ijtc-58	73	18	transactions	transaction	NOUN
ijtc-58	73	19	,	,	PUNCT
ijtc-58	73	20	separating	separate	VERB
ijtc-58	73	21	operations	operation	NOUN
ijtc-58	73	22	,	,	PUNCT
ijtc-58	73	23	mechanizing	mechanize	VERB
ijtc-58	73	24	the	the	DET
ijtc-58	73	25	work	work	NOUN
ijtc-58	73	26	of	of	ADP
ijtc-58	73	27	the	the	DET
ijtc-58	73	28	balance	balance	NOUN
ijtc-58	73	29	sheet	sheet	NOUN
ijtc-58	73	30	as	as	ADV
ijtc-58	73	31	well	well	ADV
ijtc-58	73	32	as	as	ADP
ijtc-58	73	33	analyzing	analyze	VERB
ijtc-58	73	34	the	the	DET
ijtc-58	73	35	financial	financial	ADJ
ijtc-58	73	36	balance	balance	NOUN
ijtc-58	73	37	independently	independently	ADV
ijtc-58	73	38	without	without	ADP
ijtc-58	73	39	any	any	DET
ijtc-58	73	40	human	human	ADJ
ijtc-58	73	41	involvement	involvement	NOUN
ijtc-58	73	42	.	.	PUNCT
ijtc-58	74	1	the	the	DET
ijtc-58	74	2	following	follow	VERB
ijtc-58	74	3	self	self	NOUN
ijtc-58	74	4	-	-	PUNCT
ijtc-58	74	5	managed	manage	VERB
ijtc-58	74	6	fundamentals	fundamental	NOUN
ijtc-58	74	7	role	role	NOUN
ijtc-58	74	8	of	of	ADP
ijtc-58	74	9	accountant	accountant	NOUN
ijtc-58	74	10	scheme	scheme	NOUN
ijtc-58	74	11	,	,	PUNCT
ijtc-58	74	12	which	which	PRON
ijtc-58	74	13	,	,	PUNCT
ijtc-58	74	14	of	of	ADP
ijtc-58	74	15	course	course	NOUN
ijtc-58	74	16	,	,	PUNCT
ijtc-58	74	17	increases	increase	VERB
ijtc-58	74	18	the	the	DET
ijtc-58	74	19	efficiency	efficiency	NOUN
ijtc-58	74	20	and	and	CCONJ
ijtc-58	74	21	effectiveness	effectiveness	NOUN
ijtc-58	74	22	of	of	ADP
ijtc-58	74	23	work	work	NOUN
ijtc-58	74	24	,	,	PUNCT
ijtc-58	74	25	and	and	CCONJ
ijtc-58	74	26	the	the	DET
ijtc-58	74	27	results	result	NOUN
ijtc-58	74	28	are	be	AUX
ijtc-58	74	29	immediately	immediately	ADV
ijtc-58	74	30	found	find	VERB
ijtc-58	74	31	at	at	ADP
ijtc-58	74	32	that	that	DET
ijtc-58	74	33	time	time	NOUN
ijtc-58	74	34	(	(	PUNCT
ijtc-58	74	35	real	real	ADJ
ijtc-58	74	36	-	-	PUNCT
ijtc-58	74	37	time	time	NOUN
ijtc-58	74	38	)	)	PUNCT
ijtc-58	74	39	.	.	PUNCT
ijtc-58	75	1	many	many	ADJ
ijtc-58	75	2	companies	company	NOUN
ijtc-58	75	3	have	have	AUX
ijtc-58	75	4	improved	improve	VERB
ijtc-58	75	5	this	this	PRON
ijtc-58	75	6	because	because	SCONJ
ijtc-58	75	7	it	it	PRON
ijtc-58	75	8	has	have	AUX
ijtc-58	75	9	been	be	AUX
ijtc-58	75	10	supported	support	VERB
ijtc-58	75	11	by	by	ADP
ijtc-58	75	12	the	the	DET
ijtc-58	75	13	existence	existence	NOUN
ijtc-58	75	14	of	of	ADP
ijtc-58	75	15	standardization	standardization	NOUN
ijtc-58	75	16	of	of	ADP
ijtc-58	75	17	financial	financial	ADJ
ijtc-58	75	18	control	control	NOUN
ijtc-58	75	19	processes	process	NOUN
ijtc-58	75	20	and	and	CCONJ
ijtc-58	75	21	standardization	standardization	NOUN
ijtc-58	75	22	of	of	ADP
ijtc-58	75	23	the	the	DET
ijtc-58	75	24	ideal	ideal	ADJ
ijtc-58	75	25	information	information	NOUN
ijtc-58	75	26	scheme	scheme	NOUN
ijtc-58	75	27	architecture	architecture	NOUN
ijtc-58	75	28	and	and	CCONJ
ijtc-58	75	29	in	in	ADP
ijtc-58	75	30	accordance	accordance	NOUN
ijtc-58	75	31	with	with	ADP
ijtc-58	75	32	the	the	DET
ijtc-58	75	33	demands	demand	NOUN
ijtc-58	75	34	of	of	ADP
ijtc-58	75	35	the	the	DET
ijtc-58	75	36	fourth	fourth	ADJ
ijtc-58	75	37	generation	generation	NOUN
ijtc-58	75	38	industry	industry	NOUN
ijtc-58	75	39	until	until	SCONJ
ijtc-58	75	40	important	important	ADJ
ijtc-58	75	41	competencies	competency	NOUN
ijtc-58	75	42	are	be	AUX
ijtc-58	75	43	needed	need	VERB
ijtc-58	75	44	for	for	ADP
ijtc-58	75	45	accountants	accountant	NOUN
ijtc-58	75	46	after	after	ADP
ijtc-58	75	47	that	that	SCONJ
ijtc-58	75	48	the	the	DET
ijtc-58	75	49	potential	potential	NOUN
ijtc-58	75	50	for	for	ADP
ijtc-58	75	51	data	data	NOUN
ijtc-58	75	52	analysis	analysis	NOUN
ijtc-58	75	53	,	,	PUNCT
ijtc-58	75	54	follow	follow	VERB
ijtc-58	75	55	changes	change	NOUN
ijtc-58	75	56	in	in	ADP
ijtc-58	75	57	information	information	NOUN
ijtc-58	75	58	technology	technology	NOUN
ijtc-58	75	59	and	and	CCONJ
ijtc-58	75	60	update	update	NOUN
ijtc-58	75	61	style	style	NOUN
ijtc-58	75	62	leadership	leadership	NOUN
ijtc-58	75	63	.	.	PUNCT
ijtc-58	76	1	expectations	expectation	NOUN
ijtc-58	76	2	and	and	CCONJ
ijtc-58	76	3	standards	standard	NOUN
ijtc-58	76	4	for	for	ADP
ijtc-58	76	5	accounting	accounting	NOUN
ijtc-58	76	6	professions	profession	NOUN
ijtc-58	76	7	and	and	CCONJ
ijtc-58	76	8	implications	implication	NOUN
ijtc-58	76	9	in	in	ADP
ijtc-58	76	10	the	the	DET
ijtc-58	76	11	learning	learning	NOUN
ijtc-58	76	12	pattern	pattern	NOUN
ijtc-58	76	13	in	in	ADP
ijtc-58	76	14	industrial	industrial	ADJ
ijtc-58	76	15	4.0	4.0	NUM
ijtc-58	76	16	supriadi	supriadi	NOUN
ijtc-58	76	17	,	,	PUNCT
ijtc-58	76	18	rahardjo	rahardjo	PROPN
ijtc-58	76	19	,	,	PUNCT
ijtc-58	76	20	suprihandari	suprihandari	PROPN
ijtc-58	76	21	70	70	NUM
ijtc-58	76	22	|	|	CCONJ
ijtc-58	76	23	ilomata	ilomata	PROPN
ijtc-58	76	24	international	international	ADJ
ijtc-58	76	25	journal	journal	NOUN
ijtc-58	76	26	of	of	ADP
ijtc-58	76	27	tax	tax	PROPN
ijtc-58	76	28	&	&	CCONJ
ijtc-58	76	29	accounting	accounting	PROPN
ijtc-58	76	30	vol	vol	NOUN
ijtc-58	76	31	.	.	PROPN
ijtc-58	76	32	1	1	NUM
ijtc-58	77	1	no	no	NOUN
ijtc-58	77	2	.	.	NOUN
ijtc-58	77	3	2	2	NUM
ijtc-58	77	4	march	march	NOUN
ijtc-58	77	5	2020	2020	NUM
ijtc-58	77	6	furthermore	furthermore	ADV
ijtc-58	77	7	,	,	PUNCT
ijtc-58	77	8	the	the	DET
ijtc-58	77	9	effect	effect	NOUN
ijtc-58	77	10	is	be	AUX
ijtc-58	77	11	that	that	SCONJ
ijtc-58	77	12	accountants	accountant	NOUN
ijtc-58	77	13	and	and	CCONJ
ijtc-58	77	14	accounting	accounting	NOUN
ijtc-58	77	15	firms	firm	NOUN
ijtc-58	77	16	will	will	AUX
ijtc-58	77	17	be	be	AUX
ijtc-58	77	18	"	"	PUNCT
ijtc-58	77	19	forced	force	VERB
ijtc-58	77	20	"	"	PUNCT
ijtc-58	77	21	to	to	PART
ijtc-58	77	22	improve	improve	VERB
ijtc-58	77	23	mobile	mobile	ADJ
ijtc-58	77	24	applications	application	NOUN
ijtc-58	77	25	so	so	SCONJ
ijtc-58	77	26	they	they	PRON
ijtc-58	77	27	can	can	AUX
ijtc-58	77	28	connect	connect	VERB
ijtc-58	77	29	data	datum	NOUN
ijtc-58	77	30	directly	directly	ADV
ijtc-58	77	31	from	from	ADP
ijtc-58	77	32	handheld	handheld	ADJ
ijtc-58	77	33	devices	device	NOUN
ijtc-58	77	34	,	,	PUNCT
ijtc-58	77	35	tablets	tablet	NOUN
ijtc-58	77	36	,	,	PUNCT
ijtc-58	77	37	and	and	CCONJ
ijtc-58	77	38	virtual	virtual	ADJ
ijtc-58	77	39	reality	reality	NOUN
ijtc-58	77	40	.	.	PUNCT
ijtc-58	78	1	the	the	DET
ijtc-58	78	2	balance	balance	NOUN
ijtc-58	78	3	sheet	sheet	NOUN
ijtc-58	78	4	audit	audit	NOUN
ijtc-58	78	5	is	be	AUX
ijtc-58	78	6	carried	carry	VERB
ijtc-58	78	7	out	out	ADP
ijtc-58	78	8	on	on	ADP
ijtc-58	78	9	a	a	DET
ijtc-58	78	10	real	real	ADJ
ijtc-58	78	11	-	-	PUNCT
ijtc-58	78	12	time	time	NOUN
ijtc-58	78	13	basis	basis	NOUN
ijtc-58	78	14	where	where	SCONJ
ijtc-58	78	15	regulators	regulator	NOUN
ijtc-58	78	16	and	and	CCONJ
ijtc-58	78	17	auditors	auditor	NOUN
ijtc-58	78	18	automatically	automatically	ADV
ijtc-58	78	19	pull	pull	VERB
ijtc-58	78	20	the	the	DET
ijtc-58	78	21	required	require	VERB
ijtc-58	78	22	data	datum	NOUN
ijtc-58	78	23	directly	directly	ADV
ijtc-58	78	24	from	from	ADP
ijtc-58	78	25	the	the	DET
ijtc-58	78	26	scheme	scheme	NOUN
ijtc-58	78	27	and	and	CCONJ
ijtc-58	78	28	sensors	sensor	NOUN
ijtc-58	78	29	attached	attach	VERB
ijtc-58	78	30	to	to	ADP
ijtc-58	78	31	operational	operational	ADJ
ijtc-58	78	32	work	work	NOUN
ijtc-58	78	33	so	so	SCONJ
ijtc-58	78	34	that	that	SCONJ
ijtc-58	78	35	the	the	DET
ijtc-58	78	36	transparency	transparency	NOUN
ijtc-58	78	37	and	and	CCONJ
ijtc-58	78	38	accuracy	accuracy	NOUN
ijtc-58	78	39	of	of	ADP
ijtc-58	78	40	the	the	DET
ijtc-58	78	41	data	datum	NOUN
ijtc-58	78	42	made	make	VERB
ijtc-58	78	43	can	can	AUX
ijtc-58	78	44	be	be	AUX
ijtc-58	78	45	justified	justify	VERB
ijtc-58	78	46	.	.	PUNCT
ijtc-58	79	1	if	if	SCONJ
ijtc-58	79	2	the	the	DET
ijtc-58	79	3	accountant	accountant	NOUN
ijtc-58	79	4	does	do	AUX
ijtc-58	79	5	not	not	PART
ijtc-58	79	6	have	have	VERB
ijtc-58	79	7	the	the	DET
ijtc-58	79	8	ideal	ideal	ADJ
ijtc-58	79	9	skills	skill	NOUN
ijtc-58	79	10	in	in	ADP
ijtc-58	79	11	information	information	NOUN
ijtc-58	79	12	technology	technology	NOUN
ijtc-58	79	13	,	,	PUNCT
ijtc-58	79	14	another	another	DET
ijtc-58	79	15	career	career	NOUN
ijtc-58	79	16	can	can	AUX
ijtc-58	79	17	replace	replace	VERB
ijtc-58	79	18	the	the	DET
ijtc-58	79	19	role	role	NOUN
ijtc-58	79	20	of	of	ADP
ijtc-58	79	21	the	the	DET
ijtc-58	79	22	accountant	accountant	NOUN
ijtc-58	79	23	,	,	PUNCT
ijtc-58	79	24	so	so	SCONJ
ijtc-58	79	25	that	that	SCONJ
ijtc-58	79	26	it	it	PRON
ijtc-58	79	27	can	can	AUX
ijtc-58	79	28	be	be	AUX
ijtc-58	79	29	mentioned	mention	VERB
ijtc-58	79	30	that	that	SCONJ
ijtc-58	79	31	info	info	NOUN
ijtc-58	79	32	technology	technology	NOUN
ijtc-58	79	33	is	be	AUX
ijtc-58	79	34	a	a	DET
ijtc-58	79	35	core	core	NOUN
ijtc-58	79	36	requirement	requirement	NOUN
ijtc-58	79	37	that	that	PRON
ijtc-58	79	38	needs	need	VERB
ijtc-58	79	39	to	to	PART
ijtc-58	79	40	be	be	AUX
ijtc-58	79	41	studied	study	VERB
ijtc-58	79	42	and	and	CCONJ
ijtc-58	79	43	understood	understand	VERB
ijtc-58	79	44	by	by	ADP
ijtc-58	79	45	the	the	DET
ijtc-58	79	46	accountant	accountant	NOUN
ijtc-58	79	47	.	.	PUNCT
ijtc-58	80	1	taken	take	VERB
ijtc-58	80	2	from	from	ADP
ijtc-58	80	3	the	the	DET
ijtc-58	80	4	december	december	PROPN
ijtc-58	80	5	2016	2016	NUM
ijtc-58	80	6	edition	edition	NOUN
ijtc-58	80	7	of	of	ADP
ijtc-58	80	8	the	the	DET
ijtc-58	80	9	international	international	ADJ
ijtc-58	80	10	edition	edition	NOUN
ijtc-58	80	11	of	of	ADP
ijtc-58	80	12	accounting	accounting	NOUN
ijtc-58	80	13	and	and	CCONJ
ijtc-58	80	14	business	business	NOUN
ijtc-58	80	15	magazine	magazine	NOUN
ijtc-58	80	16	,	,	PUNCT
ijtc-58	80	17	roger	roger	PROPN
ijtc-58	80	18	leonard	leonard	PROPN
ijtc-58	80	19	burrit	burrit	PROPN
ijtc-58	80	20	and	and	CCONJ
ijtc-58	80	21	katherine	katherine	PROPN
ijtc-58	80	22	christ	christ	PROPN
ijtc-58	80	23	said	said	AUX
ijtc-58	80	24	four	four	NUM
ijtc-58	80	25	steps	step	NOUN
ijtc-58	80	26	that	that	PRON
ijtc-58	80	27	accountants	accountant	NOUN
ijtc-58	80	28	need	need	VERB
ijtc-58	80	29	to	to	PART
ijtc-58	80	30	take	take	VERB
ijtc-58	80	31	in	in	ADP
ijtc-58	80	32	the	the	DET
ijtc-58	80	33	face	face	NOUN
ijtc-58	80	34	of	of	ADP
ijtc-58	80	35	the	the	DET
ijtc-58	80	36	industrial	industrial	ADJ
ijtc-58	80	37	revolution	revolution	NOUN
ijtc-58	80	38	4.0	4.0	NUM
ijtc-58	80	39	namely	namely	ADV
ijtc-58	80	40	:	:	PUNCT
ijtc-58	80	41	a.	a.	NOUN
ijtc-58	80	42	awareness	awareness	NOUN
ijtc-58	80	43	.	.	PUNCT
ijtc-58	81	1	if	if	SCONJ
ijtc-58	81	2	the	the	DET
ijtc-58	81	3	industrial	industrial	ADJ
ijtc-58	81	4	revolution	revolution	NOUN
ijtc-58	81	5	gave	give	VERB
ijtc-58	81	6	birth	birth	NOUN
ijtc-58	81	7	to	to	ADP
ijtc-58	81	8	new	new	ADJ
ijtc-58	81	9	opportunities	opportunity	NOUN
ijtc-58	81	10	or	or	CCONJ
ijtc-58	81	11	opportunities	opportunity	NOUN
ijtc-58	81	12	.	.	PUNCT
ijtc-58	82	1	this	this	DET
ijtc-58	82	2	opportunity	opportunity	NOUN
ijtc-58	82	3	is	be	AUX
ijtc-58	82	4	growing	grow	VERB
ijtc-58	82	5	new	new	ADJ
ijtc-58	82	6	businesses	business	NOUN
ijtc-58	82	7	that	that	PRON
ijtc-58	82	8	never	never	ADV
ijtc-58	82	9	existed	exist	VERB
ijtc-58	82	10	initially	initially	ADV
ijtc-58	82	11	.	.	PUNCT
ijtc-58	83	1	hence	hence	ADV
ijtc-58	83	2	,	,	PUNCT
ijtc-58	83	3	the	the	DET
ijtc-58	83	4	example	example	NOUN
ijtc-58	83	5	of	of	ADP
ijtc-58	83	6	germany	germany	PROPN
ijtc-58	83	7	as	as	ADP
ijtc-58	83	8	the	the	DET
ijtc-58	83	9	initiating	initiate	VERB
ijtc-58	83	10	country	country	NOUN
ijtc-58	83	11	has	have	VERB
ijtc-58	83	12	80	80	NUM
ijtc-58	83	13	%	%	NOUN
ijtc-58	83	14	of	of	ADP
ijtc-58	83	15	companies	company	NOUN
ijtc-58	83	16	ready	ready	ADJ
ijtc-58	83	17	to	to	PART
ijtc-58	83	18	implement	implement	VERB
ijtc-58	83	19	industrial	industrial	ADJ
ijtc-58	83	20	revolution	revolution	NOUN
ijtc-58	83	21	4.0	4.0	NUM
ijtc-58	83	22	or	or	CCONJ
ijtc-58	83	23	china	china	PROPN
ijtc-58	83	24	that	that	PRON
ijtc-58	83	25	understands	understand	VERB
ijtc-58	83	26	if	if	SCONJ
ijtc-58	83	27	development	development	NOUN
ijtc-58	83	28	is	be	AUX
ijtc-58	83	29	needed	need	VERB
ijtc-58	83	30	on	on	ADP
ijtc-58	83	31	the	the	DET
ijtc-58	83	32	knowledge	knowledge	NOUN
ijtc-58	83	33	factor	factor	NOUN
ijtc-58	83	34	and	and	CCONJ
ijtc-58	83	35	targets	target	VERB
ijtc-58	83	36	60	60	NUM
ijtc-58	83	37	%	%	NOUN
ijtc-58	83	38	investment	investment	NOUN
ijtc-58	83	39	in	in	ADP
ijtc-58	83	40	this	this	DET
ijtc-58	83	41	field	field	NOUN
ijtc-58	83	42	.	.	PUNCT
ijtc-58	84	1	not	not	PART
ijtc-58	84	2	only	only	ADV
ijtc-58	84	3	these	these	DET
ijtc-58	84	4	two	two	NUM
ijtc-58	84	5	countries	country	NOUN
ijtc-58	84	6	but	but	CCONJ
ijtc-58	84	7	many	many	ADJ
ijtc-58	84	8	countries	country	NOUN
ijtc-58	84	9	are	be	AUX
ijtc-58	84	10	already	already	ADV
ijtc-58	84	11	in	in	ADP
ijtc-58	84	12	the	the	DET
ijtc-58	84	13	initial	initial	ADJ
ijtc-58	84	14	step	step	NOUN
ijtc-58	84	15	of	of	ADP
ijtc-58	84	16	disseminating	disseminate	VERB
ijtc-58	84	17	information	information	NOUN
ijtc-58	84	18	,	,	PUNCT
ijtc-58	84	19	which	which	PRON
ijtc-58	84	20	after	after	ADP
ijtc-58	84	21	that	that	PRON
ijtc-58	84	22	,	,	PUNCT
ijtc-58	84	23	will	will	AUX
ijtc-58	84	24	grow	grow	VERB
ijtc-58	84	25	deeper	deep	ADJ
ijtc-58	84	26	to	to	PART
ijtc-58	84	27	run	run	VERB
ijtc-58	84	28	with	with	ADP
ijtc-58	84	29	the	the	DET
ijtc-58	84	30	whole	whole	ADJ
ijtc-58	84	31	revolution	revolution	NOUN
ijtc-58	84	32	4.0	4.0	NUM
ijtc-58	84	33	.	.	PUNCT
ijtc-58	85	1	b.	b.	PROPN
ijtc-58	85	2	education	education	PROPN
ijtc-58	85	3	.	.	PUNCT
ijtc-58	86	1	regulators	regulator	NOUN
ijtc-58	86	2	or	or	CCONJ
ijtc-58	86	3	the	the	DET
ijtc-58	86	4	government	government	NOUN
ijtc-58	86	5	and	and	CCONJ
ijtc-58	86	6	education	education	NOUN
ijtc-58	86	7	activists	activist	NOUN
ijtc-58	86	8	are	be	AUX
ijtc-58	86	9	required	require	VERB
ijtc-58	86	10	to	to	PART
ijtc-58	86	11	be	be	AUX
ijtc-58	86	12	able	able	ADJ
ijtc-58	86	13	to	to	PART
ijtc-58	86	14	make	make	VERB
ijtc-58	86	15	a	a	DET
ijtc-58	86	16	curriculum	curriculum	NOUN
ijtc-58	86	17	related	relate	VERB
ijtc-58	86	18	to	to	ADP
ijtc-58	86	19	changes	change	NOUN
ijtc-58	86	20	in	in	ADP
ijtc-58	86	21	digital	digital	ADJ
ijtc-58	86	22	connectivity	connectivity	NOUN
ijtc-58	86	23	,	,	PUNCT
ijtc-58	86	24	such	such	ADJ
ijtc-58	86	25	as	as	ADP
ijtc-58	86	26	coding	code	VERB
ijtc-58	86	27	training	training	NOUN
ijtc-58	86	28	,	,	PUNCT
ijtc-58	86	29	information	information	NOUN
ijtc-58	86	30	management	management	NOUN
ijtc-58	86	31	between	between	ADP
ijtc-58	86	32	several	several	ADJ
ijtc-58	86	33	programs	program	NOUN
ijtc-58	86	34	,	,	PUNCT
ijtc-58	86	35	and	and	CCONJ
ijtc-58	86	36	unequal	unequal	ADJ
ijtc-58	86	37	basis	basis	NOUN
ijtc-58	86	38	or	or	CCONJ
ijtc-58	86	39	implementation	implementation	NOUN
ijtc-58	86	40	of	of	ADP
ijtc-58	86	41	real	real	ADJ
ijtc-58	86	42	-	-	PUNCT
ijtc-58	86	43	time	time	NOUN
ijtc-58	86	44	accounting	accounting	NOUN
ijtc-58	86	45	intended	intend	VERB
ijtc-58	86	46	for	for	ADP
ijtc-58	86	47	all	all	DET
ijtc-58	86	48	departments	department	NOUN
ijtc-58	86	49	and	and	CCONJ
ijtc-58	86	50	company	company	NOUN
ijtc-58	86	51	organizations	organization	NOUN
ijtc-58	86	52	as	as	ADP
ijtc-58	86	53	holders	holder	NOUN
ijtc-58	86	54	stock	stock	NOUN
ijtc-58	86	55	.	.	PUNCT
ijtc-58	87	1	c.	c.	PROPN
ijtc-58	87	2	career	career	NOUN
ijtc-58	87	3	development	development	NOUN
ijtc-58	87	4	.	.	PUNCT
ijtc-58	88	1	increase	increase	VERB
ijtc-58	88	2	the	the	DET
ijtc-58	88	3	career	career	NOUN
ijtc-58	88	4	capacity	capacity	NOUN
ijtc-58	88	5	of	of	ADP
ijtc-58	88	6	accountants	accountant	NOUN
ijtc-58	88	7	and	and	CCONJ
ijtc-58	88	8	programs	program	NOUN
ijtc-58	88	9	that	that	PRON
ijtc-58	88	10	support	support	VERB
ijtc-58	88	11	their	their	PRON
ijtc-58	88	12	development	development	NOUN
ijtc-58	88	13	by	by	ADP
ijtc-58	88	14	doing	do	VERB
ijtc-58	88	15	online	online	ADJ
ijtc-58	88	16	presentation	presentation	NOUN
ijtc-58	88	17	exercises	exercise	NOUN
ijtc-58	88	18	or	or	CCONJ
ijtc-58	88	19	face	face	VERB
ijtc-58	88	20	to	to	PART
ijtc-58	88	21	face	face	VERB
ijtc-58	88	22	discussions	discussion	NOUN
ijtc-58	88	23	(	(	PUNCT
ijtc-58	88	24	face	face	NOUN
ijtc-58	88	25	to	to	PART
ijtc-58	88	26	face	face	VERB
ijtc-58	88	27	discussion	discussion	NOUN
ijtc-58	88	28	)	)	PUNCT
ijtc-58	88	29	and	and	CCONJ
ijtc-58	88	30	assessing	assess	VERB
ijtc-58	88	31	their	their	PRON
ijtc-58	88	32	effects	effect	NOUN
ijtc-58	88	33	on	on	ADP
ijtc-58	88	34	the	the	DET
ijtc-58	88	35	career	career	NOUN
ijtc-58	88	36	capabilities	capability	NOUN
ijtc-58	88	37	of	of	ADP
ijtc-58	88	38	accountants	accountant	NOUN
ijtc-58	88	39	in	in	ADP
ijtc-58	88	40	the	the	DET
ijtc-58	88	41	future	future	NOUN
ijtc-58	88	42	.	.	PUNCT
ijtc-58	89	1	d.	d.	PROPN
ijtc-58	89	2	application	application	NOUN
ijtc-58	89	3	of	of	ADP
ijtc-58	89	4	high	high	ADJ
ijtc-58	89	5	standards	standard	NOUN
ijtc-58	89	6	.	.	PUNCT
ijtc-58	90	1	so	so	ADV
ijtc-58	90	2	the	the	DET
ijtc-58	90	3	accountant	accountant	NOUN
ijtc-58	90	4	is	be	AUX
ijtc-58	90	5	required	require	VERB
ijtc-58	90	6	to	to	PART
ijtc-58	90	7	have	have	VERB
ijtc-58	90	8	optimal	optimal	ADJ
ijtc-58	90	9	control	control	NOUN
ijtc-58	90	10	over	over	ADP
ijtc-58	90	11	the	the	DET
ijtc-58	90	12	data	datum	NOUN
ijtc-58	90	13	created	create	VERB
ijtc-58	90	14	,	,	PUNCT
ijtc-58	90	15	where	where	SCONJ
ijtc-58	90	16	data	datum	NOUN
ijtc-58	90	17	or	or	CCONJ
ijtc-58	90	18	physical	physical	ADJ
ijtc-58	90	19	information	information	NOUN
ijtc-58	90	20	is	be	AUX
ijtc-58	90	21	generally	generally	ADV
ijtc-58	90	22	obtained	obtain	VERB
ijtc-58	90	23	under	under	ADP
ijtc-58	90	24	the	the	DET
ijtc-58	90	25	responsibility	responsibility	NOUN
ijtc-58	90	26	of	of	ADP
ijtc-58	90	27	several	several	ADJ
ijtc-58	90	28	engineers	engineer	NOUN
ijtc-58	90	29	(	(	PUNCT
ijtc-58	90	30	engineer	engineer	NOUN
ijtc-58	90	31	)	)	PUNCT
ijtc-58	90	32	so	so	SCONJ
ijtc-58	90	33	that	that	SCONJ
ijtc-58	90	34	the	the	DET
ijtc-58	90	35	fabric	fabric	NOUN
ijtc-58	90	36	of	of	ADP
ijtc-58	90	37	work	work	NOUN
ijtc-58	90	38	between	between	ADP
ijtc-58	90	39	the	the	DET
ijtc-58	90	40	accountant	accountant	NOUN
ijtc-58	90	41	and	and	CCONJ
ijtc-58	90	42	engineer	engineer	NOUN
ijtc-58	90	43	must	must	AUX
ijtc-58	90	44	go	go	VERB
ijtc-58	90	45	hand	hand	NOUN
ijtc-58	90	46	in	in	ADP
ijtc-58	90	47	hand	hand	NOUN
ijtc-58	90	48	so	so	SCONJ
ijtc-58	90	49	that	that	SCONJ
ijtc-58	90	50	the	the	DET
ijtc-58	90	51	data	datum	NOUN
ijtc-58	90	52	and	and	CCONJ
ijtc-58	90	53	accounting	accounting	NOUN
ijtc-58	90	54	information	information	NOUN
ijtc-58	90	55	are	be	AUX
ijtc-58	90	56	well	well	ADV
ijtc-58	90	57	maintained	maintain	VERB
ijtc-58	90	58	.	.	PUNCT
ijtc-58	91	1	the	the	DET
ijtc-58	91	2	four	four	NUM
ijtc-58	91	3	steps	step	NOUN
ijtc-58	91	4	in	in	ADP
ijtc-58	91	5	the	the	DET
ijtc-58	91	6	development	development	NOUN
ijtc-58	91	7	of	of	ADP
ijtc-58	91	8	the	the	DET
ijtc-58	91	9	role	role	NOUN
ijtc-58	91	10	of	of	ADP
ijtc-58	91	11	accountants	accountant	NOUN
ijtc-58	91	12	during	during	ADP
ijtc-58	91	13	the	the	DET
ijtc-58	91	14	4.0	4.0	NUM
ijtc-58	91	15	industry	industry	NOUN
ijtc-58	91	16	revolution	revolution	NOUN
ijtc-58	91	17	described	describe	VERB
ijtc-58	91	18	above	above	ADV
ijtc-58	91	19	should	should	AUX
ijtc-58	91	20	have	have	AUX
ijtc-58	91	21	been	be	AUX
ijtc-58	91	22	initiated	initiate	VERB
ijtc-58	91	23	at	at	ADP
ijtc-58	91	24	the	the	DET
ijtc-58	91	25	beginning	beginning	NOUN
ijtc-58	91	26	of	of	ADP
ijtc-58	91	27	the	the	DET
ijtc-58	91	28	evaluation	evaluation	NOUN
ijtc-58	91	29	process	process	NOUN
ijtc-58	91	30	on	on	ADP
ijtc-58	91	31	campus	campus	NOUN
ijtc-58	91	32	or	or	CCONJ
ijtc-58	91	33	college	college	NOUN
ijtc-58	91	34	where	where	SCONJ
ijtc-58	91	35	the	the	DET
ijtc-58	91	36	curriculum	curriculum	NOUN
ijtc-58	91	37	and	and	CCONJ
ijtc-58	91	38	method	method	NOUN
ijtc-58	91	39	of	of	ADP
ijtc-58	91	40	evaluation	evaluation	NOUN
ijtc-58	91	41	must	must	AUX
ijtc-58	91	42	also	also	ADV
ijtc-58	91	43	be	be	AUX
ijtc-58	91	44	in	in	ADP
ijtc-58	91	45	accordance	accordance	NOUN
ijtc-58	91	46	with	with	ADP
ijtc-58	91	47	the	the	DET
ijtc-58	91	48	actual	actual	ADJ
ijtc-58	91	49	business	business	NOUN
ijtc-58	91	50	world	world	NOUN
ijtc-58	91	51	now	now	ADV
ijtc-58	91	52	and	and	CCONJ
ijtc-58	91	53	in	in	ADP
ijtc-58	91	54	the	the	DET
ijtc-58	91	55	future	future	NOUN
ijtc-58	91	56	.	.	PUNCT
ijtc-58	92	1	until	until	SCONJ
ijtc-58	92	2	the	the	DET
ijtc-58	92	3	campus	campus	NOUN
ijtc-58	92	4	or	or	CCONJ
ijtc-58	92	5	college	college	NOUN
ijtc-58	92	6	needs	need	NOUN
ijtc-58	92	7	to	to	PART
ijtc-58	92	8	look	look	VERB
ijtc-58	92	9	for	for	ADP
ijtc-58	92	10	and	and	CCONJ
ijtc-58	92	11	use	use	VERB
ijtc-58	92	12	evaluation	evaluation	NOUN
ijtc-58	92	13	methods	method	NOUN
ijtc-58	92	14	that	that	PRON
ijtc-58	92	15	improve	improve	VERB
ijtc-58	92	16	the	the	DET
ijtc-58	92	17	most	most	ADV
ijtc-58	92	18	important	important	ADJ
ijtc-58	92	19	factor	factor	NOUN
ijtc-58	92	20	,	,	PUNCT
ijtc-58	92	21	namely	namely	ADV
ijtc-58	92	22	human	human	ADJ
ijtc-58	92	23	literacy	literacy	NOUN
ijtc-58	92	24	where	where	SCONJ
ijtc-58	92	25	the	the	DET
ijtc-58	92	26	important	important	ADJ
ijtc-58	92	27	concentration	concentration	NOUN
ijtc-58	92	28	is	be	AUX
ijtc-58	92	29	to	to	PART
ijtc-58	92	30	improve	improve	VERB
ijtc-58	92	31	students	student	NOUN
ijtc-58	92	32	'	'	PART
ijtc-58	92	33	cognitive	cognitive	ADJ
ijtc-58	92	34	abilities	ability	NOUN
ijtc-58	92	35	,	,	PUNCT
ijtc-58	92	36	so	so	SCONJ
ijtc-58	92	37	they	they	PRON
ijtc-58	92	38	can	can	AUX
ijtc-58	92	39	think	think	VERB
ijtc-58	92	40	seriously	seriously	ADV
ijtc-58	92	41	and	and	CCONJ
ijtc-58	92	42	systemically	systemically	ADV
ijtc-58	92	43	because	because	SCONJ
ijtc-58	92	44	human	human	ADJ
ijtc-58	92	45	literacy	literacy	NOUN
ijtc-58	92	46	can	can	AUX
ijtc-58	92	47	play	play	VERB
ijtc-58	92	48	a	a	DET
ijtc-58	92	49	good	good	ADJ
ijtc-58	92	50	role	role	NOUN
ijtc-58	92	51	when	when	SCONJ
ijtc-58	92	52	referring	refer	VERB
ijtc-58	92	53	to	to	ADP
ijtc-58	92	54	"	"	PUNCT
ijtc-58	92	55	humanity	humanity	NOUN
ijtc-58	92	56	"	"	PUNCT
ijtc-58	92	57	;	;	PUNCT
ijtc-58	92	58	communication	communication	NOUN
ijtc-58	92	59	and	and	CCONJ
ijtc-58	92	60	design	design	NOUN
ijtc-58	92	61	.	.	PUNCT
ijtc-58	93	1	until	until	SCONJ
ijtc-58	93	2	the	the	DET
ijtc-58	93	3	evaluation	evaluation	NOUN
ijtc-58	93	4	focused	focus	VERB
ijtc-58	93	5	on	on	ADP
ijtc-58	93	6	factors	factor	NOUN
ijtc-58	93	7	namely	namely	ADV
ijtc-58	93	8	skills	skill	VERB
ijtc-58	93	9	in	in	ADP
ijtc-58	93	10	terms	term	NOUN
ijtc-58	93	11	of	of	ADP
ijtc-58	93	12	leadership	leadership	NOUN
ijtc-58	93	13	and	and	CCONJ
ijtc-58	93	14	working	work	VERB
ijtc-58	93	15	together	together	ADV
ijtc-58	93	16	in	in	ADP
ijtc-58	93	17	teamwork	teamwork	NOUN
ijtc-58	93	18	,	,	PUNCT
ijtc-58	93	19	agility	agility	NOUN
ijtc-58	93	20	and	and	CCONJ
ijtc-58	93	21	cultural	cultural	ADJ
ijtc-58	93	22	maturity	maturity	NOUN
ijtc-58	93	23	(	(	PUNCT
ijtc-58	93	24	cultural	cultural	ADJ
ijtc-58	93	25	agility	agility	NOUN
ijtc-58	93	26	)	)	PUNCT
ijtc-58	93	27	so	so	SCONJ
ijtc-58	93	28	that	that	SCONJ
ijtc-58	93	29	students	student	NOUN
ijtc-58	93	30	with	with	ADP
ijtc-58	93	31	some	some	DET
ijtc-58	93	32	background	background	NOUN
ijtc-58	93	33	can	can	AUX
ijtc-58	93	34	work	work	VERB
ijtc-58	93	35	in	in	ADP
ijtc-58	93	36	environments	environment	NOUN
ijtc-58	93	37	that	that	PRON
ijtc-58	93	38	are	be	AUX
ijtc-58	93	39	not	not	PART
ijtc-58	93	40	the	the	DET
ijtc-58	93	41	same	same	ADJ
ijtc-58	93	42	either	either	CCONJ
ijtc-58	93	43	domestically	domestically	ADV
ijtc-58	93	44	or	or	CCONJ
ijtc-58	93	45	outside	outside	ADP
ijtc-58	93	46	the	the	DET
ijtc-58	93	47	environment	environment	NOUN
ijtc-58	93	48	state	state	NOUN
ijtc-58	93	49	and	and	CCONJ
ijtc-58	93	50	entrepreneurship	entrepreneurship	NOUN
ijtc-58	93	51	counted	count	VERB
ijtc-58	93	52	in	in	ADP
ijtc-58	93	53	it	it	PRON
ijtc-58	93	54	"	"	PUNCT
ijtc-58	93	55	social	social	ADJ
ijtc-58	93	56	entrepreneurship	entrepreneurship	NOUN
ijtc-58	93	57	"	"	PUNCT
ijtc-58	93	58	which	which	PRON
ijtc-58	93	59	means	mean	VERB
ijtc-58	93	60	entrepreneurship	entrepreneurship	NOUN
ijtc-58	93	61	that	that	PRON
ijtc-58	93	62	can	can	AUX
ijtc-58	93	63	contribute	contribute	VERB
ijtc-58	93	64	to	to	ADP
ijtc-58	93	65	expectations	expectation	NOUN
ijtc-58	93	66	and	and	CCONJ
ijtc-58	93	67	standards	standard	NOUN
ijtc-58	93	68	for	for	ADP
ijtc-58	93	69	accounting	accounting	NOUN
ijtc-58	93	70	professions	profession	NOUN
ijtc-58	93	71	and	and	CCONJ
ijtc-58	93	72	implications	implication	NOUN
ijtc-58	93	73	in	in	ADP
ijtc-58	93	74	the	the	DET
ijtc-58	93	75	learning	learning	NOUN
ijtc-58	93	76	pattern	pattern	NOUN
ijtc-58	93	77	in	in	ADP
ijtc-58	93	78	industrial	industrial	ADJ
ijtc-58	93	79	4.0	4.0	NUM
ijtc-58	93	80	supriadi	supriadi	NOUN
ijtc-58	93	81	,	,	PUNCT
ijtc-58	93	82	rahardjo	rahardjo	PROPN
ijtc-58	93	83	,	,	PUNCT
ijtc-58	93	84	suprihandari	suprihandari	PROPN
ijtc-58	93	85	71	71	NUM
ijtc-58	93	86	|	|	CCONJ
ijtc-58	93	87	ilomata	ilomata	PROPN
ijtc-58	93	88	international	international	ADJ
ijtc-58	93	89	journal	journal	NOUN
ijtc-58	93	90	of	of	ADP
ijtc-58	93	91	tax	tax	PROPN
ijtc-58	93	92	&	&	CCONJ
ijtc-58	93	93	accounting	accounting	PROPN
ijtc-58	93	94	vol	vol	NOUN
ijtc-58	93	95	.	.	PROPN
ijtc-58	94	1	1	1	NUM
ijtc-58	95	1	no	no	NOUN
ijtc-58	95	2	.	.	NOUN
ijtc-58	95	3	2	2	NUM
ijtc-58	95	4	march	march	PROPN
ijtc-58	95	5	2020	2020	NUM
ijtc-58	95	6	social	social	ADJ
ijtc-58	95	7	development	development	NOUN
ijtc-58	95	8	with	with	ADP
ijtc-58	95	9	sustainability	sustainability	NOUN
ijtc-58	95	10	and	and	CCONJ
ijtc-58	95	11	on	on	ADP
ijtc-58	95	12	target	target	NOUN
ijtc-58	95	13	.	.	PUNCT
ijtc-58	96	1	each	each	DET
ijtc-58	96	2	student	student	NOUN
ijtc-58	96	3	must	must	AUX
ijtc-58	96	4	possess	possess	VERB
ijtc-58	96	5	the	the	DET
ijtc-58	96	6	following	following	ADJ
ijtc-58	96	7	point	point	NOUN
ijtc-58	96	8	of	of	ADP
ijtc-58	96	9	fundament	fundament	ADJ
ijtc-58	96	10	.	.	PUNCT
ijtc-58	97	1	aoun	aoun	PROPN
ijtc-58	97	2	(	(	PUNCT
ijtc-58	97	3	2017	2017	NUM
ijtc-58	97	4	)	)	PUNCT
ijtc-58	97	5	said	say	VERB
ijtc-58	97	6	that	that	SCONJ
ijtc-58	97	7	to	to	PART
ijtc-58	97	8	arrive	arrive	VERB
ijtc-58	97	9	at	at	ADP
ijtc-58	97	10	an	an	DET
ijtc-58	97	11	efficient	efficient	ADJ
ijtc-58	97	12	evaluation	evaluation	NOUN
ijtc-58	97	13	factor	factor	NOUN
ijtc-58	97	14	.	.	PUNCT
ijtc-58	98	1	by	by	ADP
ijtc-58	98	2	the	the	DET
ijtc-58	98	3	desired	desire	VERB
ijtc-58	98	4	direction	direction	NOUN
ijtc-58	98	5	,	,	PUNCT
ijtc-58	98	6	it	it	PRON
ijtc-58	98	7	is	be	AUX
ijtc-58	98	8	needed	need	VERB
ijtc-58	98	9	a	a	DET
ijtc-58	98	10	thematic	thematic	ADJ
ijtc-58	98	11	study	study	NOUN
ijtc-58	98	12	that	that	PRON
ijtc-58	98	13	unites	unite	VERB
ijtc-58	98	14	between	between	ADP
ijtc-58	98	15	the	the	DET
ijtc-58	98	16	university	university	NOUN
ijtc-58	98	17	environment	environment	NOUN
ijtc-58	98	18	and	and	CCONJ
ijtc-58	98	19	the	the	DET
ijtc-58	98	20	real	real	ADJ
ijtc-58	98	21	work	work	NOUN
ijtc-58	98	22	world	world	NOUN
ijtc-58	98	23	(	(	PUNCT
ijtc-58	98	24	base	base	NOUN
ijtc-58	98	25	learning	learning	NOUN
ijtc-58	98	26	project	project	NOUN
ijtc-58	98	27	)	)	PUNCT
ijtc-58	98	28	.	.	PUNCT
ijtc-58	99	1	this	this	DET
ijtc-58	99	2	thematic	thematic	ADJ
ijtc-58	99	3	study	study	NOUN
ijtc-58	99	4	can	can	AUX
ijtc-58	99	5	give	give	VERB
ijtc-58	99	6	a	a	DET
ijtc-58	99	7	factual	factual	ADJ
ijtc-58	99	8	description	description	NOUN
ijtc-58	99	9	to	to	ADP
ijtc-58	99	10	students	student	NOUN
ijtc-58	99	11	about	about	ADP
ijtc-58	99	12	the	the	DET
ijtc-58	99	13	latest	late	ADJ
ijtc-58	99	14	state	state	NOUN
ijtc-58	99	15	of	of	ADP
ijtc-58	99	16	the	the	DET
ijtc-58	99	17	world	world	NOUN
ijtc-58	99	18	of	of	ADP
ijtc-58	99	19	work	work	NOUN
ijtc-58	99	20	and	and	CCONJ
ijtc-58	99	21	all	all	DET
ijtc-58	99	22	the	the	DET
ijtc-58	99	23	obstacles	obstacle	NOUN
ijtc-58	99	24	encountered	encounter	VERB
ijtc-58	99	25	.	.	PUNCT
ijtc-58	100	1	northeastern	northeastern	NOUN
ijtc-58	100	2	(	(	PUNCT
ijtc-58	100	3	2014	2014	NUM
ijtc-58	100	4	)	)	PUNCT
ijtc-58	100	5	indicates	indicate	VERB
ijtc-58	100	6	the	the	DET
ijtc-58	100	7	implementation	implementation	NOUN
ijtc-58	100	8	of	of	ADP
ijtc-58	100	9	practical	practical	ADJ
ijtc-58	100	10	work	work	NOUN
ijtc-58	100	11	or	or	CCONJ
ijtc-58	100	12	apprenticeship	apprenticeship	NOUN
ijtc-58	100	13	activities	activity	NOUN
ijtc-58	100	14	in	in	ADP
ijtc-58	100	15	the	the	DET
ijtc-58	100	16	company	company	NOUN
ijtc-58	100	17	,	,	PUNCT
ijtc-58	100	18	so	so	SCONJ
ijtc-58	100	19	one	one	NUM
ijtc-58	100	20	of	of	ADP
ijtc-58	100	21	them	they	PRON
ijtc-58	100	22	is	be	AUX
ijtc-58	100	23	an	an	DET
ijtc-58	100	24	inefficient	inefficient	ADJ
ijtc-58	100	25	reference	reference	NOUN
ijtc-58	100	26	evaluation	evaluation	NOUN
ijtc-58	100	27	.	.	PUNCT
ijtc-58	101	1	referring	refer	VERB
ijtc-58	101	2	to	to	ADP
ijtc-58	101	3	the	the	DET
ijtc-58	101	4	formulation	formulation	NOUN
ijtc-58	101	5	of	of	ADP
ijtc-58	101	6	the	the	DET
ijtc-58	101	7	kkni	kkni	PROPN
ijtc-58	101	8	team	team	NOUN
ijtc-58	101	9	(	(	PUNCT
ijtc-58	101	10	indonesian	indonesian	ADJ
ijtc-58	101	11	national	national	ADJ
ijtc-58	101	12	qualification	qualification	NOUN
ijtc-58	101	13	framework	framework	NOUN
ijtc-58	101	14	)	)	PUNCT
ijtc-58	101	15	evaluation	evaluation	NOUN
ijtc-58	101	16	directorate	directorate	NOUN
ijtc-58	101	17	(	(	PUNCT
ijtc-58	101	18	2015	2015	NUM
ijtc-58	101	19	)	)	PUNCT
ijtc-58	101	20	,	,	PUNCT
ijtc-58	101	21	college	college	NOUN
ijtc-58	101	22	or	or	CCONJ
ijtc-58	101	23	university	university	NOUN
ijtc-58	101	24	graduates	graduate	NOUN
ijtc-58	101	25	must	must	AUX
ijtc-58	101	26	be	be	AUX
ijtc-58	101	27	prepared	prepare	VERB
ijtc-58	101	28	(	(	PUNCT
ijtc-58	101	29	not	not	PART
ijtc-58	101	30	only	only	ADV
ijtc-58	101	31	human	human	ADJ
ijtc-58	101	32	literacy	literacy	NOUN
ijtc-58	101	33	)	)	PUNCT
ijtc-58	101	34	to	to	PART
ijtc-58	101	35	have	have	VERB
ijtc-58	101	36	data	datum	NOUN
ijtc-58	101	37	literacy	literacy	NOUN
ijtc-58	101	38	potential	potential	NOUN
ijtc-58	101	39	,	,	PUNCT
ijtc-58	101	40	namely	namely	ADV
ijtc-58	101	41	reading	reading	NOUN
ijtc-58	101	42	,	,	PUNCT
ijtc-58	101	43	analyzing	analyze	VERB
ijtc-58	101	44	and	and	CCONJ
ijtc-58	101	45	using	use	VERB
ijtc-58	101	46	info	info	NOUN
ijtc-58	101	47	in	in	ADP
ijtc-58	101	48	big	big	ADJ
ijtc-58	101	49	data	data	NOUN
ijtc-58	101	50	format	format	NOUN
ijtc-58	101	51	(	(	PUNCT
ijtc-58	101	52	big	big	ADJ
ijtc-58	101	53	data	datum	NOUN
ijtc-58	101	54	)	)	PUNCT
ijtc-58	101	55	and	and	CCONJ
ijtc-58	101	56	technological	technological	ADJ
ijtc-58	101	57	literacy	literacy	NOUN
ijtc-58	101	58	.	.	PUNCT
ijtc-58	102	1	technology	technology	NOUN
ijtc-58	102	2	literacy	literacy	NOUN
ijtc-58	102	3	means	mean	VERB
ijtc-58	102	4	understanding	understand	VERB
ijtc-58	102	5	the	the	DET
ijtc-58	102	6	work	work	NOUN
ijtc-58	102	7	steps	step	NOUN
ijtc-58	102	8	of	of	ADP
ijtc-58	102	9	a	a	DET
ijtc-58	102	10	machine	machine	NOUN
ijtc-58	102	11	,	,	PUNCT
ijtc-58	102	12	application	application	NOUN
ijtc-58	102	13	of	of	ADP
ijtc-58	102	14	technology	technology	NOUN
ijtc-58	102	15	,	,	PUNCT
ijtc-58	102	16	artificial	artificial	ADJ
ijtc-58	102	17	intelligence	intelligence	NOUN
ijtc-58	102	18	,	,	PUNCT
ijtc-58	102	19	and	and	CCONJ
ijtc-58	102	20	engineering	engineering	NOUN
ijtc-58	102	21	principles	principle	NOUN
ijtc-58	102	22	.	.	PUNCT
ijtc-58	103	1	until	until	SCONJ
ijtc-58	103	2	the	the	DET
ijtc-58	103	3	combined	combined	ADJ
ijtc-58	103	4	human	human	ADJ
ijtc-58	103	5	literacy	literacy	NOUN
ijtc-58	103	6	,	,	PUNCT
ijtc-58	103	7	data	datum	NOUN
ijtc-58	103	8	and	and	CCONJ
ijtc-58	103	9	technology	technology	NOUN
ijtc-58	103	10	can	can	AUX
ijtc-58	103	11	answer	answer	VERB
ijtc-58	103	12	the	the	DET
ijtc-58	103	13	obstacles	obstacle	NOUN
ijtc-58	103	14	of	of	ADP
ijtc-58	103	15	the	the	DET
ijtc-58	103	16	industrial	industrial	ADJ
ijtc-58	103	17	revolution	revolution	NOUN
ijtc-58	103	18	4.0	4.0	NUM
ijtc-58	103	19	.	.	PUNCT
ijtc-58	104	1	so	so	ADV
ijtc-58	104	2	it	it	PRON
ijtc-58	104	3	's	be	AUX
ijtc-58	104	4	evident	evident	ADJ
ijtc-58	104	5	that	that	SCONJ
ijtc-58	104	6	the	the	DET
ijtc-58	104	7	obstacles	obstacle	NOUN
ijtc-58	104	8	of	of	ADP
ijtc-58	104	9	the	the	DET
ijtc-58	104	10	industrial	industrial	ADJ
ijtc-58	104	11	revolution	revolution	NOUN
ijtc-58	104	12	of	of	ADP
ijtc-58	104	13	the	the	DET
ijtc-58	104	14	past	past	NOUN
ijtc-58	104	15	could	could	AUX
ijtc-58	104	16	change	change	VERB
ijtc-58	104	17	the	the	DET
ijtc-58	104	18	overall	overall	ADJ
ijtc-58	104	19	role	role	NOUN
ijtc-58	104	20	and	and	CCONJ
ijtc-58	104	21	standard	standard	NOUN
ijtc-58	104	22	of	of	ADP
ijtc-58	104	23	current	current	ADJ
ijtc-58	104	24	accountants	accountant	NOUN
ijtc-58	104	25	.	.	PUNCT
ijtc-58	105	1	the	the	DET
ijtc-58	105	2	development	development	NOUN
ijtc-58	105	3	of	of	ADP
ijtc-58	105	4	the	the	DET
ijtc-58	105	5	accountant	accountant	NOUN
ijtc-58	105	6	's	's	PART
ijtc-58	105	7	role	role	NOUN
ijtc-58	105	8	includes	include	VERB
ijtc-58	105	9	providing	provide	VERB
ijtc-58	105	10	views	view	NOUN
ijtc-58	105	11	or	or	CCONJ
ijtc-58	105	12	opinions	opinion	NOUN
ijtc-58	105	13	about	about	ADP
ijtc-58	105	14	the	the	DET
ijtc-58	105	15	data	datum	NOUN
ijtc-58	105	16	.	.	PUNCT
ijtc-58	106	1	accountants	accountant	NOUN
ijtc-58	106	2	are	be	AUX
ijtc-58	106	3	required	require	VERB
ijtc-58	106	4	to	to	PART
ijtc-58	106	5	be	be	AUX
ijtc-58	106	6	able	able	ADJ
ijtc-58	106	7	to	to	PART
ijtc-58	106	8	identify	identify	VERB
ijtc-58	106	9	questions	question	NOUN
ijtc-58	106	10	on	on	ADP
ijtc-58	106	11	data	datum	NOUN
ijtc-58	106	12	,	,	PUNCT
ijtc-58	106	13	statistical	statistical	ADJ
ijtc-58	106	14	analysis	analysis	NOUN
ijtc-58	106	15	,	,	PUNCT
ijtc-58	106	16	tracking	track	VERB
ijtc-58	106	17	data	datum	NOUN
ijtc-58	106	18	quality	quality	NOUN
ijtc-58	106	19	and	and	CCONJ
ijtc-58	106	20	interpretation	interpretation	NOUN
ijtc-58	106	21	of	of	ADP
ijtc-58	106	22	data	datum	NOUN
ijtc-58	106	23	processing	processing	NOUN
ijtc-58	106	24	results	result	NOUN
ijtc-58	106	25	,	,	PUNCT
ijtc-58	106	26	acting	act	VERB
ijtc-58	106	27	as	as	ADP
ijtc-58	106	28	an	an	DET
ijtc-58	106	29	adviser	adviser	NOUN
ijtc-58	106	30	,	,	PUNCT
ijtc-58	106	31	either	either	CCONJ
ijtc-58	106	32	as	as	ADP
ijtc-58	106	33	a	a	DET
ijtc-58	106	34	business	business	NOUN
ijtc-58	106	35	advisor	advisor	NOUN
ijtc-58	106	36	,	,	PUNCT
ijtc-58	106	37	specialist	specialist	NOUN
ijtc-58	106	38	,	,	PUNCT
ijtc-58	106	39	or	or	CCONJ
ijtc-58	106	40	acting	act	VERB
ijtc-58	106	41	as	as	ADP
ijtc-58	106	42	a	a	DET
ijtc-58	106	43	business	business	NOUN
ijtc-58	106	44	partner	partner	NOUN
ijtc-58	106	45	.	.	PUNCT
ijtc-58	107	1	can	can	AUX
ijtc-58	107	2	work	work	VERB
ijtc-58	107	3	together	together	ADV
ijtc-58	107	4	in	in	ADP
ijtc-58	107	5	the	the	DET
ijtc-58	107	6	struggle	struggle	NOUN
ijtc-58	107	7	for	for	ADP
ijtc-58	107	8	technology	technology	NOUN
ijtc-58	107	9	that	that	PRON
ijtc-58	107	10	includes	include	VERB
ijtc-58	107	11	data	data	NOUN
ijtc-58	107	12	fraud	fraud	NOUN
ijtc-58	107	13	,	,	PUNCT
ijtc-58	107	14	work	work	NOUN
ijtc-58	107	15	with	with	ADP
ijtc-58	107	16	robots	robot	NOUN
ijtc-58	107	17	or	or	CCONJ
ijtc-58	107	18	the	the	DET
ijtc-58	107	19	like	like	ADJ
ijtc-58	107	20	and	and	CCONJ
ijtc-58	107	21	become	become	VERB
ijtc-58	107	22	a	a	DET
ijtc-58	107	23	trainer	trainer	NOUN
ijtc-58	107	24	in	in	ADP
ijtc-58	107	25	the	the	DET
ijtc-58	107	26	section	section	NOUN
ijtc-58	107	27	of	of	ADP
ijtc-58	107	28	artificial	artificial	ADJ
ijtc-58	107	29	intelligence	intelligence	NOUN
ijtc-58	107	30	and	and	CCONJ
ijtc-58	107	31	accountant	accountant	NOUN
ijtc-58	107	32	careers	career	NOUN
ijtc-58	107	33	grow	grow	VERB
ijtc-58	107	34	not	not	PART
ijtc-58	107	35	only	only	ADV
ijtc-58	107	36	in	in	ADP
ijtc-58	107	37	financial	financial	ADJ
ijtc-58	107	38	factors	factor	NOUN
ijtc-58	107	39	but	but	CCONJ
ijtc-58	107	40	will	will	AUX
ijtc-58	107	41	extend	extend	VERB
ijtc-58	107	42	to	to	ADP
ijtc-58	107	43	non	non	ADJ
ijtc-58	107	44	-	-	ADJ
ijtc-58	107	45	financial	financial	ADJ
ijtc-58	107	46	reporting	reporting	NOUN
ijtc-58	107	47	factors	factor	NOUN
ijtc-58	107	48	and	and	CCONJ
ijtc-58	107	49	data	datum	NOUN
ijtc-58	107	50	security	security	NOUN
ijtc-58	107	51	in	in	ADP
ijtc-58	107	52	cyberspace	cyberspace	NOUN
ijtc-58	107	53	(	(	PUNCT
ijtc-58	107	54	cyber	cyber	NOUN
ijtc-58	107	55	security	security	NOUN
ijtc-58	107	56	)	)	PUNCT
ijtc-58	107	57	.	.	PUNCT
ijtc-58	108	1	accountants	accountant	NOUN
ijtc-58	108	2	from	from	ADP
ijtc-58	108	3	the	the	DET
ijtc-58	108	4	industrial	industrial	ADJ
ijtc-58	108	5	revolution	revolution	NOUN
ijtc-58	108	6	are	be	AUX
ijtc-58	108	7	not	not	PART
ijtc-58	108	8	becoming	become	VERB
ijtc-58	108	9	"	"	PUNCT
ijtc-58	108	10	bookkeepers	bookkeeper	NOUN
ijtc-58	108	11	"	"	PUNCT
ijtc-58	108	12	but	but	CCONJ
ijtc-58	108	13	are	be	AUX
ijtc-58	108	14	expanding	expand	VERB
ijtc-58	108	15	into	into	ADP
ijtc-58	108	16	something	something	PRON
ijtc-58	108	17	new	new	ADJ
ijtc-58	108	18	that	that	PRON
ijtc-58	108	19	can	can	AUX
ijtc-58	108	20	not	not	PART
ijtc-58	108	21	be	be	AUX
ijtc-58	108	22	genuinely	genuinely	ADV
ijtc-58	108	23	touched	touch	VERB
ijtc-58	108	24	by	by	ADP
ijtc-58	108	25	financial	financial	ADJ
ijtc-58	108	26	factors	factor	NOUN
ijtc-58	108	27	.	.	PUNCT
ijtc-58	109	1	exploration	exploration	NOUN
ijtc-58	109	2	of	of	ADP
ijtc-58	109	3	new	new	ADJ
ijtc-58	109	4	things	thing	NOUN
ijtc-58	109	5	naturally	naturally	ADV
ijtc-58	109	6	led	lead	VERB
ijtc-58	109	7	to	to	ADP
ijtc-58	109	8	the	the	DET
ijtc-58	109	9	specialization	specialization	NOUN
ijtc-58	109	10	that	that	PRON
ijtc-58	109	11	did	do	AUX
ijtc-58	109	12	not	not	PART
ijtc-58	109	13	yet	yet	ADV
ijtc-58	109	14	exist	exist	VERB
ijtc-58	109	15	at	at	ADP
ijtc-58	109	16	this	this	DET
ijtc-58	109	17	time	time	NOUN
ijtc-58	109	18	.	.	PUNCT
ijtc-58	110	1	the	the	DET
ijtc-58	110	2	specialty	specialty	NOUN
ijtc-58	110	3	here	here	ADV
ijtc-58	110	4	,	,	PUNCT
ijtc-58	110	5	if	if	SCONJ
ijtc-58	110	6	you	you	PRON
ijtc-58	110	7	look	look	VERB
ijtc-58	110	8	at	at	ADP
ijtc-58	110	9	the	the	DET
ijtc-58	110	10	information	information	NOUN
ijtc-58	110	11	above	above	ADV
ijtc-58	110	12	,	,	PUNCT
ijtc-58	110	13	increases	increase	VERB
ijtc-58	110	14	to	to	ADP
ijtc-58	110	15	a	a	DET
ijtc-58	110	16	new	new	ADJ
ijtc-58	110	17	part	part	NOUN
ijtc-58	110	18	of	of	ADP
ijtc-58	110	19	work	work	NOUN
ijtc-58	110	20	that	that	PRON
ijtc-58	110	21	demands	demand	VERB
ijtc-58	110	22	different	different	ADJ
ijtc-58	110	23	abilities	ability	NOUN
ijtc-58	110	24	and	and	CCONJ
ijtc-58	110	25	abilities	ability	NOUN
ijtc-58	110	26	as	as	ADV
ijtc-58	110	27	well	well	ADV
ijtc-58	110	28	because	because	SCONJ
ijtc-58	110	29	it	it	PRON
ijtc-58	110	30	is	be	AUX
ijtc-58	110	31	needed	need	VERB
ijtc-58	110	32	to	to	PART
ijtc-58	110	33	be	be	AUX
ijtc-58	110	34	able	able	ADJ
ijtc-58	110	35	to	to	PART
ijtc-58	110	36	see	see	VERB
ijtc-58	110	37	the	the	DET
ijtc-58	110	38	strength	strength	NOUN
ijtc-58	110	39	of	of	ADP
ijtc-58	110	40	development	development	NOUN
ijtc-58	110	41	in	in	ADP
ijtc-58	110	42	a	a	DET
ijtc-58	110	43	short	short	ADJ
ijtc-58	110	44	or	or	CCONJ
ijtc-58	110	45	long	long	ADJ
ijtc-58	110	46	period	period	NOUN
ijtc-58	110	47	.	.	PUNCT
ijtc-58	111	1	intermediate	intermediate	ADJ
ijtc-58	111	2	between	between	ADP
ijtc-58	111	3	the	the	DET
ijtc-58	111	4	real	real	ADJ
ijtc-58	111	5	world	world	NOUN
ijtc-58	111	6	of	of	ADP
ijtc-58	111	7	work	work	NOUN
ijtc-58	111	8	and	and	CCONJ
ijtc-58	111	9	the	the	DET
ijtc-58	111	10	academic	academic	ADJ
ijtc-58	111	11	world	world	NOUN
ijtc-58	111	12	should	should	AUX
ijtc-58	111	13	be	be	AUX
ijtc-58	111	14	bridged	bridge	VERB
ijtc-58	111	15	for	for	ADP
ijtc-58	111	16	further	further	ADJ
ijtc-58	111	17	analysis	analysis	NOUN
ijtc-58	111	18	and	and	CCONJ
ijtc-58	111	19	research	research	NOUN
ijtc-58	111	20	in	in	ADP
ijtc-58	111	21	which	which	PRON
ijtc-58	111	22	research	research	NOUN
ijtc-58	111	23	results	result	NOUN
ijtc-58	111	24	can	can	AUX
ijtc-58	111	25	be	be	AUX
ijtc-58	111	26	used	use	VERB
ijtc-58	111	27	to	to	PART
ijtc-58	111	28	provide	provide	VERB
ijtc-58	111	29	a	a	DET
ijtc-58	111	30	solution	solution	NOUN
ijtc-58	111	31	that	that	PRON
ijtc-58	111	32	is	be	AUX
ijtc-58	111	33	informative	informative	ADJ
ijtc-58	111	34	and	and	CCONJ
ijtc-58	111	35	can	can	AUX
ijtc-58	111	36	be	be	AUX
ijtc-58	111	37	applied	apply	VERB
ijtc-58	111	38	later	later	ADV
ijtc-58	111	39	in	in	ADP
ijtc-58	111	40	the	the	DET
ijtc-58	111	41	teaching	teaching	NOUN
ijtc-58	111	42	and	and	CCONJ
ijtc-58	111	43	learning	learning	NOUN
ijtc-58	111	44	process	process	NOUN
ijtc-58	111	45	in	in	ADP
ijtc-58	111	46	the	the	DET
ijtc-58	111	47	campus	campus	NOUN
ijtc-58	111	48	,	,	PUNCT
ijtc-58	111	49	college	college	NOUN
ijtc-58	111	50	,	,	PUNCT
ijtc-58	111	51	and	and	CCONJ
ijtc-58	111	52	career	career	NOUN
ijtc-58	111	53	.	.	PUNCT
ijtc-58	112	1	conclusion	conclusion	NOUN
ijtc-58	112	2	and	and	CCONJ
ijtc-58	112	3	recommendation	recommendation	NOUN
ijtc-58	112	4	industry	industry	NOUN
ijtc-58	112	5	4.0	4.0	NUM
ijtc-58	112	6	gave	give	VERB
ijtc-58	112	7	birth	birth	NOUN
ijtc-58	112	8	to	to	ADP
ijtc-58	112	9	several	several	ADJ
ijtc-58	112	10	new	new	ADJ
ijtc-58	112	11	things	thing	NOUN
ijtc-58	112	12	that	that	PRON
ijtc-58	112	13	would	would	AUX
ijtc-58	112	14	affect	affect	VERB
ijtc-58	112	15	the	the	DET
ijtc-58	112	16	careers	career	NOUN
ijtc-58	112	17	of	of	ADP
ijtc-58	112	18	accountants	accountant	NOUN
ijtc-58	112	19	and	and	CCONJ
ijtc-58	112	20	students	student	NOUN
ijtc-58	112	21	who	who	PRON
ijtc-58	112	22	were	be	AUX
ijtc-58	112	23	studying	study	VERB
ijtc-58	112	24	accounting	accounting	NOUN
ijtc-58	112	25	.	.	PUNCT
ijtc-58	113	1	industrial	industrial	ADJ
ijtc-58	113	2	digitalization	digitalization	NOUN
ijtc-58	113	3	and	and	CCONJ
ijtc-58	113	4	real	real	ADJ
ijtc-58	113	5	-	-	PUNCT
ijtc-58	113	6	time	time	NOUN
ijtc-58	113	7	transactions	transaction	NOUN
ijtc-58	113	8	can	can	AUX
ijtc-58	113	9	monitor	monitor	VERB
ijtc-58	113	10	quickly	quickly	ADV
ijtc-58	113	11	and	and	CCONJ
ijtc-58	113	12	quickly	quickly	ADV
ijtc-58	113	13	the	the	DET
ijtc-58	113	14	performance	performance	NOUN
ijtc-58	113	15	of	of	ADP
ijtc-58	113	16	organizations	organization	NOUN
ijtc-58	113	17	or	or	CCONJ
ijtc-58	113	18	companies	company	NOUN
ijtc-58	113	19	both	both	CCONJ
ijtc-58	113	20	in	in	ADP
ijtc-58	113	21	manufacturing	manufacturing	NOUN
ijtc-58	113	22	,	,	PUNCT
ijtc-58	113	23	supply	supply	NOUN
ijtc-58	113	24	chains	chain	NOUN
ijtc-58	113	25	,	,	PUNCT
ijtc-58	113	26	and	and	CCONJ
ijtc-58	113	27	customers	customer	NOUN
ijtc-58	113	28	.	.	PUNCT
ijtc-58	114	1	accountant	accountant	NOUN
ijtc-58	114	2	careers	career	NOUN
ijtc-58	114	3	are	be	AUX
ijtc-58	114	4	expected	expect	VERB
ijtc-58	114	5	to	to	PART
ijtc-58	114	6	be	be	AUX
ijtc-58	114	7	able	able	ADJ
ijtc-58	114	8	to	to	PART
ijtc-58	114	9	adjust	adjust	VERB
ijtc-58	114	10	to	to	ADP
ijtc-58	114	11	this	this	PRON
ijtc-58	114	12	,	,	PUNCT
ijtc-58	114	13	and	and	CCONJ
ijtc-58	114	14	more	more	ADV
ijtc-58	114	15	importantly	importantly	ADV
ijtc-58	114	16	,	,	PUNCT
ijtc-58	114	17	campuses	campus	NOUN
ijtc-58	114	18	and	and	CCONJ
ijtc-58	114	19	universities	university	NOUN
ijtc-58	114	20	must	must	AUX
ijtc-58	114	21	change	change	VERB
ijtc-58	114	22	and	and	CCONJ
ijtc-58	114	23	revolutionize	revolutionize	VERB
ijtc-58	114	24	the	the	DET
ijtc-58	114	25	evaluation	evaluation	NOUN
ijtc-58	114	26	process	process	NOUN
ijtc-58	114	27	to	to	PART
ijtc-58	114	28	be	be	AUX
ijtc-58	114	29	able	able	ADJ
ijtc-58	114	30	to	to	PART
ijtc-58	114	31	follow	follow	VERB
ijtc-58	114	32	the	the	DET
ijtc-58	114	33	fast	fast	ADJ
ijtc-58	114	34	rhythm	rhythm	NOUN
ijtc-58	114	35	of	of	ADP
ijtc-58	114	36	changes	change	NOUN
ijtc-58	114	37	in	in	ADP
ijtc-58	114	38	information	information	NOUN
ijtc-58	114	39	technology	technology	NOUN
ijtc-58	114	40	.	.	PUNCT
ijtc-58	115	1	further	further	ADJ
ijtc-58	115	2	studies	study	NOUN
ijtc-58	115	3	and	and	CCONJ
ijtc-58	115	4	analysis	analysis	NOUN
ijtc-58	115	5	are	be	AUX
ijtc-58	115	6	needed	need	VERB
ijtc-58	115	7	to	to	PART
ijtc-58	115	8	summarize	summarize	VERB
ijtc-58	115	9	the	the	DET
ijtc-58	115	10	ways	way	NOUN
ijtc-58	115	11	and	and	CCONJ
ijtc-58	115	12	evaluations	evaluation	NOUN
ijtc-58	115	13	of	of	ADP
ijtc-58	115	14	accountants	accountant	NOUN
ijtc-58	115	15	'	'	PART
ijtc-58	115	16	careers	career	NOUN
ijtc-58	115	17	and	and	CCONJ
ijtc-58	115	18	accounting	accounting	NOUN
ijtc-58	115	19	students	student	NOUN
ijtc-58	115	20	so	so	SCONJ
ijtc-58	115	21	that	that	SCONJ
ijtc-58	115	22	the	the	DET
ijtc-58	115	23	accounting	accounting	NOUN
ijtc-58	115	24	stigma	stigma	NOUN
ijtc-58	115	25	becomes	become	VERB
ijtc-58	115	26	"	"	PUNCT
ijtc-58	115	27	bookkeeper	bookkeeper	NOUN
ijtc-58	115	28	"	"	PUNCT
ijtc-58	115	29	more	more	ADV
ijtc-58	115	30	full	full	ADJ
ijtc-58	115	31	and	and	CCONJ
ijtc-58	115	32	has	have	VERB
ijtc-58	115	33	more	more	ADV
ijtc-58	115	34	valuable	valuable	ADJ
ijtc-58	115	35	value	value	NOUN
ijtc-58	115	36	by	by	ADP
ijtc-58	115	37	the	the	DET
ijtc-58	115	38	characteristics	characteristic	NOUN
ijtc-58	115	39	and	and	CCONJ
ijtc-58	115	40	concentration	concentration	NOUN
ijtc-58	115	41	of	of	ADP
ijtc-58	115	42	industry	industry	NOUN
ijtc-58	115	43	4.0	4.0	NUM
ijtc-58	115	44	where	where	SCONJ
ijtc-58	115	45	the	the	DET
ijtc-58	115	46	role	role	NOUN
ijtc-58	115	47	and	and	CCONJ
ijtc-58	115	48	benefits	benefit	NOUN
ijtc-58	115	49	become	become	VERB
ijtc-58	115	50	more	more	ADV
ijtc-58	115	51	varied	varied	ADJ
ijtc-58	115	52	.	.	PUNCT
ijtc-58	116	1	it	it	PRON
ijtc-58	116	2	is	be	AUX
ijtc-58	116	3	desirable	desirable	ADJ
ijtc-58	116	4	to	to	PART
ijtc-58	116	5	have	have	VERB
ijtc-58	116	6	the	the	DET
ijtc-58	116	7	results	result	NOUN
ijtc-58	116	8	of	of	ADP
ijtc-58	116	9	analysis	analysis	NOUN
ijtc-58	116	10	and	and	CCONJ
ijtc-58	116	11	research	research	NOUN
ijtc-58	116	12	expectations	expectation	NOUN
ijtc-58	116	13	and	and	CCONJ
ijtc-58	116	14	standards	standard	NOUN
ijtc-58	116	15	for	for	ADP
ijtc-58	116	16	accounting	accounting	NOUN
ijtc-58	116	17	professions	profession	NOUN
ijtc-58	116	18	and	and	CCONJ
ijtc-58	116	19	implications	implication	NOUN
ijtc-58	116	20	in	in	ADP
ijtc-58	116	21	the	the	DET
ijtc-58	116	22	learning	learning	NOUN
ijtc-58	116	23	pattern	pattern	NOUN
ijtc-58	116	24	in	in	ADP
ijtc-58	116	25	industrial	industrial	ADJ
ijtc-58	116	26	4.0	4.0	NUM
ijtc-58	116	27	supriadi	supriadi	NOUN
ijtc-58	116	28	,	,	PUNCT
ijtc-58	116	29	rahardjo	rahardjo	PROPN
ijtc-58	116	30	,	,	PUNCT
ijtc-58	116	31	suprihandari	suprihandari	PROPN
ijtc-58	116	32	72	72	NUM
ijtc-58	116	33	|	|	CCONJ
ijtc-58	116	34	ilomata	ilomata	PROPN
ijtc-58	116	35	international	international	ADJ
ijtc-58	116	36	journal	journal	NOUN
ijtc-58	116	37	of	of	ADP
ijtc-58	116	38	tax	tax	PROPN
ijtc-58	116	39	&	&	CCONJ
ijtc-58	116	40	accounting	accounting	PROPN
ijtc-58	116	41	vol	vol	NOUN
ijtc-58	116	42	.	.	PROPN
ijtc-58	117	1	1	1	NUM
ijtc-58	118	1	no	no	NOUN
ijtc-58	118	2	.	.	NOUN
ijtc-58	118	3	2	2	NUM
ijtc-58	118	4	march	march	NOUN
ijtc-58	118	5	2020	2020	NUM
ijtc-58	118	6	that	that	PRON
ijtc-58	118	7	can	can	AUX
ijtc-58	118	8	produce	produce	VERB
ijtc-58	118	9	competent	competent	ADJ
ijtc-58	118	10	graduates	graduate	NOUN
ijtc-58	118	11	or	or	CCONJ
ijtc-58	118	12	scholars	scholar	NOUN
ijtc-58	118	13	and	and	CCONJ
ijtc-58	118	14	can	can	AUX
ijtc-58	118	15	act	act	VERB
ijtc-58	118	16	optimally	optimally	ADV
ijtc-58	118	17	in	in	ADP
ijtc-58	118	18	technological	technological	ADJ
ijtc-58	118	19	development	development	NOUN
ijtc-58	118	20	.	.	PUNCT
ijtc-58	119	1	reference	reference	NOUN
ijtc-58	119	2	aisyah	aisyah	PROPN
ijtc-58	119	3	,	,	PUNCT
ijtc-58	119	4	w.	w.	PROPN
ijtc-58	119	5	u.	u.	PROPN
ijtc-58	119	6	n.	n.	PROPN
ijtc-58	119	7	,	,	PUNCT
ijtc-58	119	8	salim	salim	PROPN
ijtc-58	119	9	,	,	PUNCT
ijtc-58	119	10	f.	f.	PROPN
ijtc-58	119	11	,	,	PUNCT
ijtc-58	119	12	&	&	CCONJ
ijtc-58	119	13	sofyan	sofyan	PROPN
ijtc-58	119	14	,	,	PUNCT
ijtc-58	119	15	m.	m.	NOUN
ijtc-58	119	16	(	(	PUNCT
ijtc-58	119	17	2019	2019	NUM
ijtc-58	119	18	)	)	PUNCT
ijtc-58	119	19	.	.	PUNCT
ijtc-58	120	1	the	the	DET
ijtc-58	120	2	influence	influence	NOUN
ijtc-58	120	3	of	of	ADP
ijtc-58	120	4	service	service	NOUN
ijtc-58	120	5	quality	quality	NOUN
ijtc-58	120	6	and	and	CCONJ
ijtc-58	120	7	price	price	NOUN
ijtc-58	120	8	on	on	ADP
ijtc-58	120	9	the	the	DET
ijtc-58	120	10	interest	interest	NOUN
ijtc-58	120	11	of	of	ADP
ijtc-58	120	12	commuterline	commuterline	VERB
ijtc-58	120	13	krl	krl	PROPN
ijtc-58	120	14	passengers	passenger	NOUN
ijtc-58	120	15	.	.	PUNCT
ijtc-58	121	1	ilomata	ilomata	PROPN
ijtc-58	121	2	international	international	ADJ
ijtc-58	121	3	journal	journal	PROPN
ijtc-58	121	4	of	of	ADP
ijtc-58	121	5	management	management	NOUN
ijtc-58	121	6	,	,	PUNCT
ijtc-58	121	7	1(1	1(1	NUM
ijtc-58	121	8	)	)	PUNCT
ijtc-58	121	9	,	,	PUNCT
ijtc-58	121	10	13–18	13–18	NUM
ijtc-58	121	11	.	.	PUNCT
ijtc-58	122	1	amelia	amelia	PROPN
ijtc-58	122	2	,	,	PUNCT
ijtc-58	122	3	s.	s.	PROPN
ijtc-58	122	4	,	,	PUNCT
ijtc-58	122	5	salamah	salamah	PROPN
ijtc-58	122	6	,	,	PUNCT
ijtc-58	122	7	h.	h.	PROPN
ijtc-58	122	8	,	,	PUNCT
ijtc-58	122	9	&	&	CCONJ
ijtc-58	122	10	sofyan	sofyan	PROPN
ijtc-58	122	11	,	,	PUNCT
ijtc-58	122	12	m.	m.	NOUN
ijtc-58	122	13	(	(	PUNCT
ijtc-58	122	14	2019	2019	NUM
ijtc-58	122	15	)	)	PUNCT
ijtc-58	122	16	.	.	PUNCT
ijtc-58	123	1	effect	effect	NOUN
ijtc-58	123	2	of	of	ADP
ijtc-58	123	3	marketing	marketing	NOUN
ijtc-58	123	4	strategy	strategy	NOUN
ijtc-58	123	5	and	and	CCONJ
ijtc-58	123	6	service	service	NOUN
ijtc-58	123	7	quality	quality	NOUN
ijtc-58	123	8	against	against	ADP
ijtc-58	123	9	the	the	DET
ijtc-58	123	10	decisions	decision	NOUN
ijtc-58	123	11	of	of	ADP
ijtc-58	123	12	parents	parent	NOUN
ijtc-58	123	13	.	.	PUNCT
ijtc-58	124	1	ilomata	ilomata	PROPN
ijtc-58	124	2	international	international	ADJ
ijtc-58	124	3	journal	journal	PROPN
ijtc-58	124	4	of	of	ADP
ijtc-58	124	5	management	management	NOUN
ijtc-58	124	6	,	,	PUNCT
ijtc-58	124	7	1(1	1(1	NUM
ijtc-58	124	8	)	)	PUNCT
ijtc-58	124	9	,	,	PUNCT
ijtc-58	124	10	31–37	31–37	NUM
ijtc-58	124	11	.	.	PUNCT
ijtc-58	125	1	andrayanti	andrayanti	PROPN
ijtc-58	125	2	,	,	PUNCT
ijtc-58	125	3	i.	i.	PROPN
ijtc-58	125	4	(	(	PUNCT
ijtc-58	125	5	2019	2019	NUM
ijtc-58	125	6	)	)	PUNCT
ijtc-58	125	7	.	.	PUNCT
ijtc-58	126	1	internal	internal	ADJ
ijtc-58	126	2	control	control	NOUN
ijtc-58	126	3	analysis	analysis	NOUN
ijtc-58	126	4	towards	towards	ADP
ijtc-58	126	5	the	the	DET
ijtc-58	126	6	accounts	account	NOUN
ijtc-58	126	7	receivable	receivable	ADJ
ijtc-58	126	8	accounting	accounting	NOUN
ijtc-58	126	9	system	system	NOUN
ijtc-58	126	10	at	at	ADP
ijtc-58	126	11	stiami	stiami	PROPN
ijtc-58	126	12	institute	institute	PROPN
ijtc-58	126	13	.	.	PUNCT
ijtc-58	127	1	ilomata	ilomata	PROPN
ijtc-58	127	2	international	international	PROPN
ijtc-58	127	3	journal	journal	NOUN
ijtc-58	127	4	of	of	ADP
ijtc-58	127	5	tax	tax	NOUN
ijtc-58	127	6	and	and	CCONJ
ijtc-58	127	7	accounting	accounting	NOUN
ijtc-58	127	8	,	,	PUNCT
ijtc-58	127	9	1(1	1(1	NUM
ijtc-58	127	10	)	)	PUNCT
ijtc-58	127	11	,	,	PUNCT
ijtc-58	127	12	1–11	1–11	PROPN
ijtc-58	127	13	.	.	PUNCT
ijtc-58	128	1	bloomberg	bloomberg	PROPN
ijtc-58	128	2	(	(	PUNCT
ijtc-58	128	3	2016).world	2016).world	NUM
ijtc-58	128	4	largest	large	ADJ
ijtc-58	128	5	list	list	NOUN
ijtc-58	128	6	company	company	NOUN
ijtc-58	128	7	.	.	PUNCT
ijtc-58	129	1	24	24	NUM
ijtc-58	129	2	august	august	PROPN
ijtc-58	129	3	2016	2016	NUM
ijtc-58	129	4	burrit	burrit	NOUN
ijtc-58	129	5	,	,	PUNCT
ijtc-58	129	6	leonarddan	leonarddan	PROPN
ijtc-58	129	7	katherine	katherine	PROPN
ijtc-58	129	8	christ	christ	PROPN
ijtc-58	129	9	(	(	PUNCT
ijtc-58	129	10	2016	2016	NUM
ijtc-58	129	11	)	)	PUNCT
ijtc-58	129	12	.	.	PUNCT
ijtc-58	130	1	international	international	PROPN
ijtc-58	130	2	edition	edition	NOUN
ijtc-58	130	3	of	of	ADP
ijtc-58	130	4	accounting	accounting	NOUN
ijtc-58	130	5	and	and	CCONJ
ijtc-58	130	6	business	business	NOUN
ijtc-58	130	7	magazine	magazine	NOUN
ijtc-58	130	8	p.43-46.desember	p.43-46.desember	PROPN
ijtc-58	130	9	2016	2016	NUM
ijtc-58	130	10	burrit	burrit	PROPN
ijtc-58	130	11	,	,	PUNCT
ijtc-58	130	12	roger	roger	PROPN
ijtc-58	130	13	.	.	PROPN
ijtc-58	130	14	2016	2016	NUM
ijtc-58	130	15	.	.	PUNCT
ijtc-58	131	1	industry	industry	NOUN
ijtc-58	131	2	4.0	4.0	NUM
ijtc-58	131	3	and	and	CCONJ
ijtc-58	131	4	environmental	environmental	ADJ
ijtc-58	131	5	accounting	accounting	NOUN
ijtc-58	131	6	:	:	PUNCT
ijtc-58	131	7	a	a	DET
ijtc-58	131	8	new	new	ADJ
ijtc-58	131	9	revolution	revolution	NOUN
ijtc-58	131	10	?	?	PUNCT
ijtc-58	131	11	.	.	PUNCT
ijtc-58	132	1	asian	asian	ADJ
ijtc-58	132	2	journal	journal	NOUN
ijtc-58	132	3	of	of	ADP
ijtc-58	132	4	sustainibility	sustainibility	NOUN
ijtc-58	132	5	and	and	CCONJ
ijtc-58	132	6	social	social	ADJ
ijtc-58	132	7	responsiblity	responsiblity	NOUN
ijtc-58	132	8	.	.	PUNCT
ijtc-58	133	1	12	12	NUM
ijtc-58	133	2	desember	desember	PROPN
ijtc-58	133	3	2016	2016	NUM
ijtc-58	133	4	christ	christ	PROPN
ijtc-58	133	5	kl	kl	PROPN
ijtc-58	133	6	,	,	PUNCT
ijtc-58	133	7	burritt	burritt	X
ijtc-58	133	8	rl	rl	PROPN
ijtc-58	133	9	(	(	PUNCT
ijtc-58	133	10	2015	2015	NUM
ijtc-58	133	11	)	)	PUNCT
ijtc-58	133	12	material	material	NOUN
ijtc-58	133	13	flow	flow	NOUN
ijtc-58	133	14	cost	cost	NOUN
ijtc-58	133	15	accounting	accounting	NOUN
ijtc-58	133	16	:	:	PUNCT
ijtc-58	133	17	a	a	DET
ijtc-58	133	18	review	review	NOUN
ijtc-58	133	19	and	and	CCONJ
ijtc-58	133	20	agenda	agenda	NOUN
ijtc-58	133	21	for	for	ADP
ijtc-58	133	22	future	future	ADJ
ijtc-58	133	23	research	research	NOUN
ijtc-58	133	24	.	.	PUNCT
ijtc-58	134	1	j	j	PROPN
ijtc-58	134	2	clean	clean	ADJ
ijtc-58	134	3	prod	prod	PROPN
ijtc-58	134	4	108	108	NUM
ijtc-58	134	5	:	:	SYM
ijtc-58	134	6	1378–1389	1378–1389	NUM
ijtc-58	134	7	cormier	cormier	NOUN
ijtc-58	134	8	d	d	PROPN
ijtc-58	134	9	,	,	PUNCT
ijtc-58	134	10	magnan	magnan	PROPN
ijtc-58	134	11	m	m	PROPN
ijtc-58	134	12	(	(	PUNCT
ijtc-58	134	13	2015	2015	NUM
ijtc-58	134	14	)	)	PUNCT
ijtc-58	134	15	the	the	DET
ijtc-58	134	16	economic	economic	ADJ
ijtc-58	134	17	relevance	relevance	NOUN
ijtc-58	134	18	of	of	ADP
ijtc-58	134	19	environmental	environmental	ADJ
ijtc-58	134	20	disclosure	disclosure	NOUN
ijtc-58	134	21	and	and	CCONJ
ijtc-58	134	22	its	its	PRON
ijtc-58	134	23	impact	impact	NOUN
ijtc-58	134	24	on	on	ADP
ijtc-58	134	25	corporate	corporate	ADJ
ijtc-58	134	26	legitimacy	legitimacy	NOUN
ijtc-58	134	27	:	:	PUNCT
ijtc-58	134	28	an	an	DET
ijtc-58	134	29	empirical	empirical	ADJ
ijtc-58	134	30	investigation	investigation	NOUN
ijtc-58	134	31	.	.	PUNCT
ijtc-58	135	1	bus	bus	NOUN
ijtc-58	135	2	stratenvt	stratenvt	NOUN
ijtc-58	135	3	24(6):431	24(6):431	PROPN
ijtc-58	135	4	-	-	SYM
ijtc-58	135	5	450	450	NUM
ijtc-58	135	6	cooper	cooper	PROPN
ijtc-58	135	7	b	b	PROPN
ijtc-58	135	8	(	(	PUNCT
ijtc-58	135	9	2015	2015	NUM
ijtc-58	135	10	)	)	PUNCT
ijtc-58	135	11	class	class	NOUN
ijtc-58	135	12	of	of	ADP
ijtc-58	135	13	2025	2025	NUM
ijtc-58	135	14	:	:	PUNCT
ijtc-58	135	15	the	the	DET
ijtc-58	135	16	future	future	ADJ
ijtc-58	135	17	finance	finance	NOUN
ijtc-58	135	18	professional	professional	NOUN
ijtc-58	135	19	.	.	PUNCT
ijtc-58	136	1	in	in	ADP
ijtc-58	136	2	:	:	PUNCT
ijtc-58	136	3	evans	evans	PROPN
ijtc-58	136	4	e	e	PROPN
ijtc-58	136	5	,	,	PUNCT
ijtc-58	136	6	burritt	burritt	X
ijtc-58	136	7	r	r	NOUN
ijtc-58	136	8	,	,	PUNCT
ijtc-58	136	9	guthrie	guthrie	PROPN
ijtc-58	136	10	j	j	PROPN
ijtc-58	136	11	(	(	PUNCT
ijtc-58	136	12	eds	eds	PROPN
ijtc-58	136	13	)	)	PUNCT
ijtc-58	136	14	future	future	NOUN
ijtc-58	136	15	proofing	proof	VERB
ijtc-58	136	16	the	the	DET
ijtc-58	136	17	profession	profession	NOUN
ijtc-58	136	18	:	:	PUNCT
ijtc-58	136	19	preparing	prepare	VERB
ijtc-58	136	20	business	business	NOUN
ijtc-58	136	21	leaders	leader	NOUN
ijtc-58	136	22	and	and	CCONJ
ijtc-58	136	23	finance	finance	NOUN
ijtc-58	136	24	professionals	professional	NOUN
ijtc-58	136	25	for	for	ADP
ijtc-58	136	26	2025	2025	NUM
ijtc-58	136	27	,	,	PUNCT
ijtc-58	136	28	vol	vol	NOUN
ijtc-58	136	29	6	6	NUM
ijtc-58	136	30	,	,	PUNCT
ijtc-58	136	31	academic	academic	ADJ
ijtc-58	136	32	leadership	leadership	NOUN
ijtc-58	136	33	series	series	PROPN
ijtc-58	136	34	chartered	charter	VERB
ijtc-58	136	35	accountants	accountants	PROPN
ijtc-58	136	36	australia	australia	PROPN
ijtc-58	136	37	and	and	CCONJ
ijtc-58	136	38	new	new	PROPN
ijtc-58	136	39	zealand	zealand	PROPN
ijtc-58	136	40	/	/	SYM
ijtc-58	136	41	rmit	rmit	PROPN
ijtc-58	136	42	university	university	PROPN
ijtc-58	136	43	.	.	PUNCT
ijtc-58	137	1	,	,	PUNCT
ijtc-58	137	2	pp	pp	PROPN
ijtc-58	137	3	81–87	81–87	NUM
ijtc-58	137	4	cutler	cutler	NOUN
ijtc-58	137	5	,	,	PUNCT
ijtc-58	137	6	steven	steven	PROPN
ijtc-58	137	7	&	&	CCONJ
ijtc-58	137	8	lewis	lewis	PROPN
ijtc-58	137	9	,	,	PUNCT
ijtc-58	137	10	mark	mark	PROPN
ijtc-58	137	11	(	(	PUNCT
ijtc-58	137	12	2016).industry	2016).industry	NUM
ijtc-58	137	13	4.0	4.0	NUM
ijtc-58	137	14	and	and	CCONJ
ijtc-58	137	15	manufacturing	manufacture	VERB
ijtc-58	137	16	ecosystem	ecosystem	NOUN
ijtc-58	137	17	.	.	PUNCT
ijtc-58	138	1	march	march	PROPN
ijtc-58	138	2	2016	2016	NUM
ijtc-58	138	3	davies	davy	NOUN
ijtc-58	138	4	r	r	NOUN
ijtc-58	138	5	(	(	PUNCT
ijtc-58	138	6	2015	2015	NUM
ijtc-58	138	7	)	)	PUNCT
ijtc-58	138	8	industry	industry	NOUN
ijtc-58	138	9	4.0	4.0	NUM
ijtc-58	138	10	.	.	PUNCT
ijtc-58	138	11	digitalisation	digitalisation	NOUN
ijtc-58	138	12	for	for	ADP
ijtc-58	138	13	productivity	productivity	NOUN
ijtc-58	138	14	and	and	CCONJ
ijtc-58	138	15	growth	growth	NOUN
ijtc-58	138	16	,	,	PUNCT
ijtc-58	138	17	briefing	briefing	NOUN
ijtc-58	138	18	for	for	ADP
ijtc-58	138	19	the	the	DET
ijtc-58	138	20	european	european	ADJ
ijtc-58	138	21	parliament	parliament	NOUN
ijtc-58	138	22	(	(	PUNCT
ijtc-58	138	23	pe	pe	PROPN
ijtc-58	138	24	568.337	568.337	NUM
ijtc-58	138	25	)	)	PUNCT
ijtc-58	138	26	september	september	PROPN
ijtc-58	138	27	2015	2015	NUM
ijtc-58	138	28	.	.	PUNCT
ijtc-58	139	1	european	european	ADJ
ijtc-58	139	2	parliamentary	parliamentary	ADJ
ijtc-58	139	3	research	research	NOUN
ijtc-58	139	4	service	service	NOUN
ijtc-58	139	5	deloitte	deloitte	NOUN
ijtc-58	139	6	(	(	PUNCT
ijtc-58	139	7	2015	2015	NUM
ijtc-58	139	8	)	)	PUNCT
ijtc-58	139	9	industry	industry	NOUN
ijtc-58	139	10	4.0	4.0	NUM
ijtc-58	139	11	challenges	challenge	NOUN
ijtc-58	139	12	and	and	CCONJ
ijtc-58	139	13	solutions	solution	NOUN
ijtc-58	139	14	for	for	ADP
ijtc-58	139	15	the	the	DET
ijtc-58	139	16	digital	digital	ADJ
ijtc-58	139	17	transformations	transformation	NOUN
ijtc-58	139	18	and	and	CCONJ
ijtc-58	139	19	use	use	NOUN
ijtc-58	139	20	as	as	ADP
ijtc-58	139	21	expontial	expontial	ADJ
ijtc-58	139	22	technologies	technology	NOUN
ijtc-58	139	23	,	,	PUNCT
ijtc-58	139	24	delloite	delloite	PROPN
ijtc-58	139	25	ag	ag	PROPN
ijtc-58	139	26	,	,	PUNCT
ijtc-58	139	27	zurich	zurich	PROPN
ijtc-58	139	28	deloitte	deloitte	PROPN
ijtc-58	139	29	(	(	PUNCT
ijtc-58	139	30	2017	2017	NUM
ijtc-58	139	31	)	)	PUNCT
ijtc-58	139	32	forces	force	NOUN
ijtc-58	139	33	of	of	ADP
ijtc-58	139	34	change	change	NOUN
ijtc-58	139	35	:	:	PUNCT
ijtc-58	139	36	industry	industry	NOUN
ijtc-58	139	37	4.0	4.0	NUM
ijtc-58	139	38	.	.	PUNCT
ijtc-58	140	1	www.deloitte.com/insights	www.deloitte.com/insight	NOUN
ijtc-58	140	2	gray	gray	PROPN
ijtc-58	140	3	j	j	PROPN
ijtc-58	140	4	,	,	PUNCT
ijtc-58	140	5	hughes	hughes	PROPN
ijtc-58	140	6	m	m	PROPN
ijtc-58	140	7	(	(	PUNCT
ijtc-58	140	8	2016	2016	NUM
ijtc-58	140	9	)	)	PUNCT
ijtc-58	140	10	insight	insight	NOUN
ijtc-58	140	11	.	.	PUNCT
ijtc-58	141	1	industry	industry	NOUN
ijtc-58	141	2	4.0	4.0	NUM
ijtc-58	141	3	:	:	PUNCT
ijtc-58	141	4	it	it	PRON
ijtc-58	141	5	's	be	AUX
ijtc-58	141	6	the	the	DET
ijtc-58	141	7	future	future	NOUN
ijtc-58	141	8	,	,	PUNCT
ijtc-58	141	9	but	but	CCONJ
ijtc-58	141	10	we	we	PRON
ijtc-58	141	11	've	have	AUX
ijtc-58	141	12	been	be	AUX
ijtc-58	141	13	there	there	ADV
ijtc-58	141	14	before	before	ADV
ijtc-58	141	15	.	.	PUNCT
ijtc-58	142	1	digital	digital	ADJ
ijtc-58	142	2	transformation.hitashi	transformation.hitashi	PROPN
ijtc-58	142	3	consulting	consulting	NOUN
ijtc-58	142	4	,	,	PUNCT
ijtc-58	142	5	dallas	dallas	PROPN
ijtc-58	142	6	hartasetiadi	hartasetiadi	PROPN
ijtc-58	142	7	,	,	PUNCT
ijtc-58	142	8	r.	r.	PROPN
ijtc-58	142	9	,	,	PUNCT
ijtc-58	142	10	&	&	CCONJ
ijtc-58	142	11	sidik	sidik	PROPN
ijtc-58	142	12	,	,	PUNCT
ijtc-58	142	13	m.	m.	NOUN
ijtc-58	142	14	(	(	PUNCT
ijtc-58	142	15	2019	2019	NUM
ijtc-58	142	16	)	)	PUNCT
ijtc-58	142	17	.	.	PUNCT
ijtc-58	143	1	analysis	analysis	NOUN
ijtc-58	143	2	on	on	ADP
ijtc-58	143	3	exchange	exchange	NOUN
ijtc-58	143	4	of	of	ADP
ijtc-58	143	5	information	information	NOUN
ijtc-58	143	6	(	(	PUNCT
ijtc-58	143	7	eoi	eoi	NOUN
ijtc-58	143	8	)	)	PUNCT
ijtc-58	143	9	to	to	PART
ijtc-58	143	10	increase	increase	VERB
ijtc-58	143	11	the	the	DET
ijtc-58	143	12	quality	quality	NOUN
ijtc-58	143	13	of	of	ADP
ijtc-58	143	14	investigation	investigation	NOUN
ijtc-58	143	15	on	on	ADP
ijtc-58	143	16	beneficial	beneficial	ADJ
ijtc-58	143	17	owner	owner	NOUN
ijtc-58	143	18	dispute	dispute	NOUN
ijtc-58	143	19	(	(	PUNCT
ijtc-58	143	20	bo	bo	PROPN
ijtc-58	143	21	)	)	PUNCT
ijtc-58	143	22	according	accord	VERB
ijtc-58	143	23	to	to	ADP
ijtc-58	143	24	verdict	verdict	NOUN
ijtc-58	143	25	of	of	ADP
ijtc-58	143	26	tax	tax	NOUN
ijtc-58	143	27	court	court	NOUN
ijtc-58	143	28	from	from	ADP
ijtc-58	143	29	2013	2013	NUM
ijtc-58	143	30	to	to	ADP
ijtc-58	143	31	2015	2015	NUM
ijtc-58	143	32	in	in	ADP
ijtc-58	143	33	directorate	directorate	NOUN
ijtc-58	143	34	of	of	ADP
ijtc-58	143	35	objection	objection	NOUN
ijtc-58	143	36	and	and	CCONJ
ijtc-58	143	37	appeal	appeal	NOUN
ijtc-58	143	38	.	.	PUNCT
ijtc-58	144	1	ilomata	ilomata	PROPN
ijtc-58	144	2	international	international	ADJ
ijtc-58	144	3	journal	journal	NOUN
ijtc-58	144	4	of	of	ADP
ijtc-58	144	5	tax	tax	NOUN
ijtc-58	144	6	and	and	CCONJ
ijtc-58	144	7	accounting	accounting	NOUN
ijtc-58	144	8	,	,	PUNCT
ijtc-58	144	9	1(1	1(1	NUM
ijtc-58	144	10	)	)	PUNCT
ijtc-58	144	11	,	,	PUNCT
ijtc-58	144	12	26–34	26–34	NUM
ijtc-58	144	13	.	.	PUNCT
ijtc-58	145	1	jaenudin	jaenudin	PROPN
ijtc-58	145	2	,	,	PUNCT
ijtc-58	145	3	edi	edi	PROPN
ijtc-58	145	4	(	(	PUNCT
ijtc-58	145	5	2018	2018	NUM
ijtc-58	145	6	)	)	PUNCT
ijtc-58	145	7	.	.	PUNCT
ijtc-58	146	1	financial	financial	ADJ
ijtc-58	146	2	reporting	reporting	NOUN
ijtc-58	146	3	in	in	ADP
ijtc-58	146	4	the	the	DET
ijtc-58	146	5	digital	digital	ADJ
ijtc-58	146	6	age	age	NOUN
ijtc-58	146	7	.	.	PUNCT
ijtc-58	147	1	february	february	PROPN
ijtc-58	147	2	2018	2018	NUM
ijtc-58	147	3	kagermann	kagermann	PROPN
ijtc-58	147	4	h	h	PROPN
ijtc-58	147	5	(	(	PUNCT
ijtc-58	147	6	2015	2015	NUM
ijtc-58	147	7	)	)	PUNCT
ijtc-58	147	8	change	change	VERB
ijtc-58	147	9	through	through	ADP
ijtc-58	147	10	digitization	digitization	NOUN
ijtc-58	147	11	-	-	PUNCT
ijtc-58	147	12	value	value	NOUN
ijtc-58	147	13	creation	creation	NOUN
ijtc-58	147	14	in	in	ADP
ijtc-58	147	15	the	the	DET
ijtc-58	147	16	age	age	NOUN
ijtc-58	147	17	of	of	ADP
ijtc-58	147	18	industry	industry	NOUN
ijtc-58	147	19	4.0	4.0	NUM
ijtc-58	147	20	.	.	PUNCT
ijtc-58	148	1	in	in	ADP
ijtc-58	148	2	:	:	PUNCT
ijtc-58	148	3	albach	albach	NOUN
ijtc-58	148	4	h	h	NOUN
ijtc-58	148	5	,	,	PUNCT
ijtc-58	148	6	meffert	meffert	ADJ
ijtc-58	148	7	h	h	NOUN
ijtc-58	148	8	,	,	PUNCT
ijtc-58	148	9	pinkwart	pinkwart	ADJ
ijtc-58	148	10	a	a	PRON
ijtc-58	148	11	,	,	PUNCT
ijtc-58	148	12	reichwald	reichwald	NOUN
ijtc-58	148	13	r	r	NOUN
ijtc-58	148	14	(	(	PUNCT
ijtc-58	148	15	eds	ed	NOUN
ijtc-58	148	16	)	)	PUNCT
ijtc-58	148	17	management	management	NOUN
ijtc-58	148	18	of	of	ADP
ijtc-58	148	19	permanent	permanent	ADJ
ijtc-58	148	20	change	change	NOUN
ijtc-58	148	21	.	.	PUNCT
ijtc-58	149	1	springer	springer	NOUN
ijtc-58	149	2	fachmedien	fachmedien	PROPN
ijtc-58	149	3	,	,	PUNCT
ijtc-58	149	4	wiesbaden	wiesbaden	PROPN
ijtc-58	149	5	,	,	PUNCT
ijtc-58	149	6	pp	pp	ADP
ijtc-58	149	7	23	23	NUM
ijtc-58	149	8	-	-	SYM
ijtc-58	149	9	45	45	NUM
ijtc-58	149	10	kumala	kumala	NOUN
ijtc-58	149	11	,	,	PUNCT
ijtc-58	149	12	r.	r.	PROPN
ijtc-58	149	13	(	(	PUNCT
ijtc-58	149	14	2019	2019	NUM
ijtc-58	149	15	)	)	PUNCT
ijtc-58	149	16	.	.	PUNCT
ijtc-58	150	1	factors	factor	NOUN
ijtc-58	150	2	that	that	PRON
ijtc-58	150	3	influence	influence	NOUN
ijtc-58	150	4	msme	msme	PROPN
ijtc-58	150	5	taxpayers	taxpayer	NOUN
ijtc-58	150	6	’	’	PART
ijtc-58	150	7	willingness	willingness	NOUN
ijtc-58	150	8	to	to	PART
ijtc-58	150	9	pay	pay	VERB
ijtc-58	150	10	tax	tax	NOUN
ijtc-58	150	11	after	after	SCONJ
ijtc-58	150	12	the	the	DET
ijtc-58	150	13	implementation	implementation	NOUN
ijtc-58	150	14	of	of	ADP
ijtc-58	150	15	the	the	DET
ijtc-58	150	16	government	government	NOUN
ijtc-58	150	17	rules	rule	VERB
ijtc-58	150	18	number	number	NOUN
ijtc-58	150	19	23	23	NUM
ijtc-58	150	20	of	of	ADP
ijtc-58	150	21	2018	2018	NUM
ijtc-58	150	22	.	.	PUNCT
ijtc-58	151	1	ilomata	ilomata	PROPN
ijtc-58	151	2	international	international	ADJ
ijtc-58	151	3	journal	journal	NOUN
ijtc-58	151	4	of	of	ADP
ijtc-58	151	5	tax	tax	NOUN
ijtc-58	151	6	and	and	CCONJ
ijtc-58	151	7	accounting	accounting	NOUN
ijtc-58	151	8	,	,	PUNCT
ijtc-58	151	9	1(1	1(1	NUM
ijtc-58	151	10	)	)	PUNCT
ijtc-58	151	11	,	,	PUNCT
ijtc-58	151	12	18–25	18–25	NUM
ijtc-58	151	13	.	.	PUNCT
ijtc-58	152	1	leonhard	leonhard	PROPN
ijtc-58	152	2	,	,	PUNCT
ijtc-58	152	3	gerd	gerd	NOUN
ijtc-58	152	4	(	(	PUNCT
ijtc-58	152	5	2017).the	2017).the	PRON
ijtc-58	152	6	7	7	NUM
ijtc-58	152	7	keys	key	VERB
ijtc-58	152	8	future	future	ADJ
ijtc-58	152	9	principles	principle	NOUN
ijtc-58	152	10	of	of	ADP
ijtc-58	152	11	digital	digital	ADJ
ijtc-58	152	12	transformation	transformation	NOUN
ijtc-58	152	13	.	.	PUNCT
ijtc-58	153	1	may	may	AUX
ijtc-58	153	2	2017	2017	NUM
ijtc-58	153	3	martani	martani	PROPN
ijtc-58	153	4	,	,	PUNCT
ijtc-58	153	5	dwi	dwi	PROPN
ijtc-58	153	6	(	(	PUNCT
ijtc-58	153	7	2016	2016	NUM
ijtc-58	153	8	)	)	PUNCT
ijtc-58	153	9	.	.	PUNCT
ijtc-58	154	1	accountants	accountant	NOUN
ijtc-58	154	2	in	in	ADP
ijtc-58	154	3	the	the	DET
ijtc-58	154	4	era	era	NOUN
ijtc-58	154	5	of	of	ADP
ijtc-58	154	6	the	the	DET
ijtc-58	154	7	industrial	industrial	ADJ
ijtc-58	154	8	revolution	revolution	NOUN
ijtc-58	154	9	4.0	4.0	NUM
ijtc-58	154	10	.	.	PUNCT
ijtc-58	155	1	september	september	PROPN
ijtc-58	155	2	2016	2016	NUM
ijtc-58	155	3	.	.	PUNCT
ijtc-58	156	1	http://www.deloitte.com/insights	http://www.deloitte.com/insight	NOUN
ijtc-58	156	2	expectations	expectation	NOUN
ijtc-58	156	3	and	and	CCONJ
ijtc-58	156	4	standards	standard	NOUN
ijtc-58	156	5	for	for	ADP
ijtc-58	156	6	accounting	accounting	NOUN
ijtc-58	156	7	professions	profession	NOUN
ijtc-58	156	8	and	and	CCONJ
ijtc-58	156	9	implications	implication	NOUN
ijtc-58	156	10	in	in	ADP
ijtc-58	156	11	the	the	DET
ijtc-58	156	12	learning	learning	NOUN
ijtc-58	156	13	pattern	pattern	NOUN
ijtc-58	156	14	in	in	ADP
ijtc-58	156	15	industrial	industrial	ADJ
ijtc-58	156	16	4.0	4.0	NUM
ijtc-58	156	17	supriadi	supriadi	NOUN
ijtc-58	156	18	,	,	PUNCT
ijtc-58	156	19	rahardjo	rahardjo	PROPN
ijtc-58	156	20	,	,	PUNCT
ijtc-58	156	21	suprihandari	suprihandari	VERB
ijtc-58	156	22	73	73	NUM
ijtc-58	156	23	|	|	ADV
ijtc-58	156	24	ilomata	ilomata	PROPN
ijtc-58	156	25	international	international	ADJ
ijtc-58	156	26	journal	journal	NOUN
ijtc-58	156	27	of	of	ADP
ijtc-58	156	28	tax	tax	PROPN
ijtc-58	156	29	&	&	CCONJ
ijtc-58	156	30	accounting	accounting	PROPN
ijtc-58	156	31	vol	vol	NOUN
ijtc-58	156	32	.	.	PROPN
ijtc-58	157	1	1	1	NUM
ijtc-58	157	2	no	no	NOUN
ijtc-58	157	3	.	.	NOUN
ijtc-58	157	4	2	2	NUM
ijtc-58	157	5	march	march	PROPN
ijtc-58	157	6	2020	2020	NUM
ijtc-58	157	7	meilani	meilani	NOUN
ijtc-58	157	8	,	,	PUNCT
ijtc-58	157	9	m.	m.	NOUN
ijtc-58	157	10	,	,	PUNCT
ijtc-58	157	11	&	&	CCONJ
ijtc-58	157	12	pandoyo	pandoyo	NOUN
ijtc-58	157	13	,	,	PUNCT
ijtc-58	157	14	p.	p.	NOUN
ijtc-58	157	15	(	(	PUNCT
ijtc-58	157	16	2019	2019	NUM
ijtc-58	157	17	)	)	PUNCT
ijtc-58	157	18	.	.	PUNCT
ijtc-58	158	1	the	the	DET
ijtc-58	158	2	influence	influence	NOUN
ijtc-58	158	3	of	of	ADP
ijtc-58	158	4	account	account	NOUN
ijtc-58	158	5	receivable	receivable	ADJ
ijtc-58	158	6	for	for	ADP
ijtc-58	158	7	inventory	inventory	NOUN
ijtc-58	158	8	of	of	ADP
ijtc-58	158	9	income	income	NOUN
ijtc-58	158	10	before	before	ADP
ijtc-58	158	11	tax	tax	NOUN
ijtc-58	158	12	.	.	PUNCT
ijtc-58	159	1	ilomata	ilomata	PROPN
ijtc-58	159	2	international	international	ADJ
ijtc-58	159	3	journal	journal	NOUN
ijtc-58	159	4	of	of	ADP
ijtc-58	159	5	tax	tax	NOUN
ijtc-58	159	6	and	and	CCONJ
ijtc-58	159	7	accounting	accounting	NOUN
ijtc-58	159	8	,	,	PUNCT
ijtc-58	159	9	1(1	1(1	NUM
ijtc-58	159	10	)	)	PUNCT
ijtc-58	159	11	,	,	PUNCT
ijtc-58	159	12	35–40	35–40	NUM
ijtc-58	159	13	.	.	PUNCT
ijtc-58	160	1	learning	learn	VERB
ijtc-58	160	2	directorate	directorate	NOUN
ijtc-58	160	3	.	.	PUNCT
ijtc-58	161	1	ministry	ministry	PROPN
ijtc-58	161	2	of	of	ADP
ijtc-58	161	3	higher	high	ADJ
ijtc-58	161	4	education	education	NOUN
ijtc-58	161	5	.	.	PUNCT
ijtc-58	162	1	indonesian	indonesian	ADJ
ijtc-58	162	2	national	national	ADJ
ijtc-58	162	3	qualification	qualification	NOUN
ijtc-58	162	4	framework	framework	NOUN
ijtc-58	162	5	team	team	NOUN
ijtc-58	162	6	;	;	PUNCT
ijtc-58	162	7	2016	2016	NUM
ijtc-58	162	8	seele	seele	PROPN
ijtc-58	162	9	p	p	X
ijtc-58	162	10	(	(	PUNCT
ijtc-58	162	11	2016	2016	NUM
ijtc-58	162	12	)	)	PUNCT
ijtc-58	162	13	digitally	digitally	ADV
ijtc-58	162	14	unified	unify	VERB
ijtc-58	162	15	reporting	reporting	NOUN
ijtc-58	162	16	:	:	PUNCT
ijtc-58	162	17	how	how	SCONJ
ijtc-58	162	18	xbrl	xbrl	PROPN
ijtc-58	162	19	-	-	PUNCT
ijtc-58	162	20	based	base	VERB
ijtc-58	162	21	real	real	ADJ
ijtc-58	162	22	-	-	PUNCT
ijtc-58	162	23	time	time	NOUN
ijtc-58	162	24	transparency	transparency	NOUN
ijtc-58	162	25	helps	help	VERB
ijtc-58	162	26	in	in	ADP
ijtc-58	162	27	combining	combine	VERB
ijtc-58	162	28	integrated	integrate	VERB
ijtc-58	162	29	sustainability	sustainability	NOUN
ijtc-58	162	30	reporting	reporting	NOUN
ijtc-58	162	31	and	and	CCONJ
ijtc-58	162	32	performance	performance	NOUN
ijtc-58	162	33	control	control	NOUN
ijtc-58	162	34	.	.	PUNCT
ijtc-58	163	1	j	j	PROPN
ijtc-58	163	2	clean	clean	ADJ
ijtc-58	163	3	prod	prod	PROPN
ijtc-58	163	4	136(part	136(part	PROPN
ijtc-58	163	5	a):65–77	a):65–77	PROPN
ijtc-58	163	6	sinaga	sinaga	NOUN
ijtc-58	163	7	,	,	PUNCT
ijtc-58	163	8	j.	j.	PROPN
ijtc-58	163	9	,	,	PUNCT
ijtc-58	163	10	&	&	CCONJ
ijtc-58	163	11	sidik	sidik	PROPN
ijtc-58	163	12	,	,	PUNCT
ijtc-58	163	13	m.	m.	NOUN
ijtc-58	163	14	(	(	PUNCT
ijtc-58	163	15	2019	2019	NUM
ijtc-58	163	16	)	)	PUNCT
ijtc-58	163	17	.	.	PUNCT
ijtc-58	164	1	analysis	analysis	NOUN
ijtc-58	164	2	of	of	ADP
ijtc-58	164	3	increase	increase	NOUN
ijtc-58	164	4	in	in	ADP
ijtc-58	164	5	non	non	ADJ
ijtc-58	164	6	-	-	ADJ
ijtc-58	164	7	taxable	taxable	ADJ
ijtc-58	164	8	income	income	NOUN
ijtc-58	164	9	(	(	PUNCT
ijtc-58	164	10	nti	nti	NOUN
ijtc-58	164	11	)	)	PUNCT
ijtc-58	164	12	in	in	ADP
ijtc-58	164	13	relation	relation	NOUN
ijtc-58	164	14	with	with	ADP
ijtc-58	164	15	implementation	implementation	NOUN
ijtc-58	164	16	of	of	ADP
ijtc-58	164	17	equality	equality	NOUN
ijtc-58	164	18	principles	principle	NOUN
ijtc-58	164	19	and	and	CCONJ
ijtc-58	164	20	taxation	taxation	NOUN
ijtc-58	164	21	base	base	NOUN
ijtc-58	164	22	principles	principle	NOUN
ijtc-58	164	23	.	.	PUNCT
ijtc-58	165	1	ilomata	ilomata	PROPN
ijtc-58	165	2	international	international	ADJ
ijtc-58	165	3	journal	journal	NOUN
ijtc-58	165	4	of	of	ADP
ijtc-58	165	5	tax	tax	NOUN
ijtc-58	165	6	and	and	CCONJ
ijtc-58	165	7	accounting	accounting	NOUN
ijtc-58	165	8	,	,	PUNCT
ijtc-58	165	9	1(1	1(1	NUM
ijtc-58	165	10	)	)	PUNCT
ijtc-58	165	11	,	,	PUNCT
ijtc-58	165	12	12–17	12–17	NUM
ijtc-58	165	13	.	.	PUNCT
ijtc-58	166	1	tingey	tingey	VERB
ijtc-58	166	2	-	-	PUNCT
ijtc-58	166	3	holyoak	holyoak	PROPN
ijtc-58	166	4	j	j	PROPN
ijtc-58	166	5	,	,	PUNCT
ijtc-58	166	6	pisaniello	pisaniello	PROPN
ijtc-58	166	7	j	j	PROPN
ijtc-58	166	8	,	,	PUNCT
ijtc-58	166	9	burritt	burritt	X
ijtc-58	166	10	rl	rl	PROPN
ijtc-58	166	11	(	(	PUNCT
ijtc-58	166	12	2014	2014	NUM
ijtc-58	166	13	)	)	PUNCT
ijtc-58	166	14	the	the	DET
ijtc-58	166	15	need	need	NOUN
ijtc-58	166	16	for	for	ADP
ijtc-58	166	17	engineering	engineering	NOUN
ijtc-58	166	18	accounting	accounting	NOUN
ijtc-58	166	19	:	:	PUNCT
ijtc-58	166	20	identifying	identify	VERB
ijtc-58	166	21	current	current	ADJ
ijtc-58	166	22	and	and	CCONJ
ijtc-58	166	23	future	future	ADJ
ijtc-58	166	24	demand	demand	NOUN
ijtc-58	166	25	and	and	CCONJ
ijtc-58	166	26	supply	supply	NOUN
ijtc-58	166	27	.	.	PUNCT
ijtc-58	167	1	report	report	NOUN
ijtc-58	167	2	to	to	ADP
ijtc-58	167	3	the	the	DET
ijtc-58	167	4	institute	institute	PROPN
ijtc-58	167	5	of	of	ADP
ijtc-58	167	6	chartered	charter	VERB
ijtc-58	167	7	accountants	accountant	NOUN
ijtc-58	167	8	in	in	ADP
ijtc-58	167	9	australia	australia	PROPN
ijtc-58	167	10	,	,	PUNCT
ijtc-58	167	11	sydney	sydney	PROPN
ijtc-58	167	12	world	world	PROPN
ijtc-58	167	13	economic	economic	PROPN
ijtc-58	167	14	forum	forum	PROPN
ijtc-58	167	15	(	(	PUNCT
ijtc-58	167	16	2016).carbon	2016).carbon	NUM
ijtc-58	167	17	waste	waste	NOUN
ijtc-58	167	18	management.www.weforum.org/reports	management.www.weforum.org/report	NOUN
ijtc-58	167	19	wübbeke	wübbeke	PROPN
ijtc-58	167	20	j	j	PROPN
ijtc-58	167	21	,	,	PUNCT
ijtc-58	167	22	conrad	conrad	PROPN
ijtc-58	167	23	b	b	PROPN
ijtc-58	167	24	(	(	PUNCT
ijtc-58	167	25	2015	2015	NUM
ijtc-58	167	26	)	)	PUNCT
ijtc-58	167	27	industrie	industrie	NOUN
ijtc-58	167	28	4.0	4.0	NUM
ijtc-58	167	29	:	:	PUNCT
ijtc-58	167	30	will	will	AUX
ijtc-58	167	31	german	german	VERB
ijtc-58	167	32	technology	technology	NOUN
ijtc-58	167	33	help	help	VERB
ijtc-58	167	34	china	china	PROPN
ijtc-58	167	35	catch	catch	VERB
ijtc-58	167	36	up	up	ADP
ijtc-58	167	37	with	with	ADP
ijtc-58	167	38	the	the	DET
ijtc-58	167	39	west	west	NOUN
ijtc-58	167	40	?	?	PUNCT
ijtc-58	168	1	china	china	PROPN
ijtc-58	168	2	monitor	monitor	VERB
ijtc-58	168	3	23:1–10	23:1–10	NUM